{"id":622,"date":"2015-11-21T12:59:55","date_gmt":"2015-11-21T07:29:55","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=622"},"modified":"2022-02-04T11:54:54","modified_gmt":"2022-02-04T06:24:54","slug":"tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/","title":{"rendered":"Libor is Best Benchmark for Interest-Free Loan"},"content":{"rendered":"<h1 style=\"text-align: justify;\"><\/h1>\n<p><a style=\"font-size: 1.13em; font-style: italic; font-weight: bold;\" href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/40.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-9045\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/40.png\" alt=\"www.carajput.com; Transfer pricing\" width=\"814\" height=\"529\" \/><\/a><\/p>\n<p>www.carajput.com; Transfer pricing<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000080;\"><strong>LIBOR IS THE BEST BENCHMARK UNDER TRANSFER PRICING FOR INTEREST-FREE LOANS GRANTED TO AE<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #ff9900;\"><strong>DCIT V. GEODESIC LTD. [MUMBAI ITAT] ITA NO. 1656 OF 2013<\/strong>, <strong>DATE OF DECISION: AUGUST 12, 2015<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong><span style=\"text-decoration: underline;\">FACTS OF THE CASE<\/span><\/strong><\/span><br \/>\nThe assessee has undertaken a transaction of giving an unsecured interest-free loan to its subsidiary Geodesic Technology Solutions Ltd. (Hong Kong) (GTSL), which is its Associated Enterprise (AE).<\/p>\n<p style=\"text-align: justify;\">The TPO has applied an interest rate of 20.72% based on his consideration of credit rating of AE in Category &#8220;B&#8221;.<\/p>\n<p style=\"text-align: justify;\">He also analyzed financial ratios like earning per share, debt-equity ratio, and interest coverage ratio of the AE, and based on such credit rating he held that an interest rate of 20.72% is to be charged.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #3366ff;\"><strong><span style=\"text-decoration: underline;\">DECISION OF THE TRIBUNAL<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">The Appellate Tribunal held that the manner in which credit rating had been assigned to the AE was not a correct approach, because there was &#8216;no specific information with regard to the AE and making an assumption of various factors for giving the credit rating actually would destroy the estimation of risk assumed.<\/p>\n<p style=\"text-align: justify;\">In international transactions, <a href=\"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/\">LIBOR<\/a> is the best basis for benchmarking the interest rate.\u00a0 Since there was no independent CUP rate available to benchmark the said international transaction.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.caindelhiindia.com\/blog\/banking-complaints-with-rbis-ombudsman\/\">RBI<\/a> guidelines should be looked into in respect of ECB rates for the borrowing by the Indian corporates for the purposes of capital account transactions.<\/p>\n<p style=\"text-align: justify;\">The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.<\/p>\n<p style=\"text-align: justify;\">Hope the information will assist you in your Professional\u00a0endeavors. For query or help, contact:\u00a0<a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a> \u00a0or call at 9555555480<\/p>\n<p>Popular blog:-<\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/three-tier-tp-documentation-threshold-requirement\/\"><strong><span style=\"color: #0000ff;\">Three-tier TP Documentation &amp; threshold Requirement<\/span><\/strong><\/a><\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/bright-line-test-cant-be-applied-to-determine-alp-of-amp-expenses\/\"><strong><span style=\"color: #0000ff;\">BRIGHT LINE TEST CAN\u2019T BE APPLIED TO DETERMINE ALP OF AMP EXPENSES.<\/span><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>www.carajput.com; Transfer pricing LIBOR IS THE BEST BENCHMARK UNDER TRANSFER PRICING FOR INTEREST-FREE LOANS GRANTED TO AE DCIT V. GEODESIC LTD. [MUMBAI ITAT] ITA NO. 1656 OF 2013, DATE OF DECISION: AUGUST 12, 2015 FACTS OF THE CASE The assessee has undertaken a transaction of giving an unsecured interest-free loan to its subsidiary Geodesic Technology &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,82],"tags":[3597,3595,3596,3594],"class_list":["post-622","post","type-post","status-publish","format-standard","hentry","category-others","category-transfer-pricing","tag-cup-rate","tag-debt-equity-ratio","tag-ecb-rates","tag-geodesic-technology-solutions-ltd-gstl"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"LIBOR is the best benchmark under transfer pricing for an interest-free loan granted to AE, Three-tier TP Documentation &amp; threshold Requirement\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Rajput Jain &amp; Associates\"\/>\n\t<meta name=\"keywords\" content=\"cup rate,debt equity ratio,ecb rates,geodesic technology solutions ltd.(gstl),others,transfer pricing\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Libor is Best Benchmark for Interest-Free Loan\" \/>\n\t\t<meta property=\"og:description\" content=\"LIBOR is the best benchmark under transfer pricing for an interest-free loan granted to AE, Three-tier TP Documentation &amp; threshold Requirement\" \/>\n\t\t<meta property=\"og:url\" content=\"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/\" \/>\n\t\t<meta property=\"og:image\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<meta property=\"og:image:secure_url\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<meta property=\"article:published_time\" content=\"2015-11-21T07:29:55+00:00\" \/>\n\t\t<meta property=\"article:modified_time\" content=\"2022-02-04T06:24:54+00:00\" \/>\n\t\t<meta name=\"twitter:card\" content=\"summary\" \/>\n\t\t<meta name=\"twitter:title\" content=\"Libor is Best Benchmark for Interest-Free Loan\" \/>\n\t\t<meta name=\"twitter:description\" content=\"LIBOR is the best benchmark under transfer pricing for an interest-free loan granted to AE, Three-tier TP Documentation &amp; threshold Requirement\" \/>\n\t\t<meta name=\"twitter:image\" content=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png\" \/>\n\t\t<script type=\"application\/ld+json\" class=\"aioseo-schema\">\n\t\t\t{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#article\",\"name\":\"Libor is Best Benchmark for Interest-Free Loan\",\"headline\":\"Libor is Best Benchmark for Interest-Free Loan\",\"author\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"publisher\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\"},\"image\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2015\\\/11\\\/40.png\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#articleImage\",\"width\":300,\"height\":195,\"caption\":\"www.carajput.com; Transfer pricing\"},\"datePublished\":\"2015-11-21T12:59:55+05:30\",\"dateModified\":\"2022-02-04T11:54:54+05:30\",\"inLanguage\":\"en-US\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#webpage\"},\"isPartOf\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#webpage\"},\"articleSection\":\"Others, Transfer Pricing, CUP rate, debt equity ratio, ECB rates, Geodesic Technology Solutions Ltd.(GSTL)\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#breadcrumblist\",\"itemListElement\":[{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#listItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/others\\\/#listItem\",\"name\":\"Others\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/others\\\/#listItem\",\"position\":2,\"name\":\"Others\",\"item\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/others\\\/\",\"nextItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#listItem\",\"name\":\"Libor is Best Benchmark for Interest-Free Loan\"},\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#listItem\",\"name\":\"Home\"}},{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#listItem\",\"position\":3,\"name\":\"Libor is Best Benchmark for Interest-Free Loan\",\"previousItem\":{\"@type\":\"ListItem\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/category\\\/others\\\/#listItem\",\"name\":\"Others\"}}]},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\",\"name\":\"Rajput Jain and Associates\",\"description\":\"Updates on GST, Taxation and Company Laws\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"telephone\":\"+919555555480\",\"logo\":{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/wp-content\\\/uploads\\\/2021\\\/05\\\/carajput-logo.png\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#organizationLogo\",\"width\":370,\"height\":70},\"image\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#organizationLogo\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/\",\"name\":\"Rajput Jain &amp; Associates\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#authorImage\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/07fd68a5f3c96ec8a6607f448f2384b3247803a7c20f5da46c6657ee27490ea2?s=96&d=mm&r=g\",\"width\":96,\"height\":96,\"caption\":\"Rajput Jain &amp; Associates\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#webpage\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/\",\"name\":\"Libor is Best Benchmark for Interest-Free Loan\",\"description\":\"LIBOR is the best benchmark under transfer pricing for an interest-free loan granted to AE, Three-tier TP Documentation & threshold Requirement\",\"inLanguage\":\"en-US\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#website\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\\\/#breadcrumblist\"},\"author\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"creator\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/author\\\/carajputa\\\/#author\"},\"datePublished\":\"2015-11-21T12:59:55+05:30\",\"dateModified\":\"2022-02-04T11:54:54+05:30\"},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/carajput.com\\\/blog\\\/\",\"name\":\"Rajput Jain & Associates - Chartered Accountants in Delhi\",\"description\":\"Updates on GST, Taxation and Company Laws\",\"inLanguage\":\"en-US\",\"publisher\":{\"@id\":\"https:\\\/\\\/carajput.com\\\/blog\\\/#organization\"}}]}\n\t\t<\/script>\n\t\t<!-- All in One SEO -->\n\n","aioseo_head_json":{"title":"Libor is Best Benchmark for Interest-Free Loan","description":"LIBOR is the best benchmark under transfer pricing for an interest-free loan granted to AE, Three-tier TP Documentation & threshold Requirement","canonical_url":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/","robots":"max-image-preview:large","keywords":"cup rate,debt equity ratio,ecb rates,geodesic technology solutions ltd.(gstl),others,transfer pricing","webmasterTools":{"miscellaneous":""},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#article","name":"Libor is Best Benchmark for Interest-Free Loan","headline":"Libor is Best Benchmark for Interest-Free Loan","author":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"publisher":{"@id":"https:\/\/carajput.com\/blog\/#organization"},"image":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/40.png","@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#articleImage","width":300,"height":195,"caption":"www.carajput.com; Transfer pricing"},"datePublished":"2015-11-21T12:59:55+05:30","dateModified":"2022-02-04T11:54:54+05:30","inLanguage":"en-US","mainEntityOfPage":{"@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#webpage"},"isPartOf":{"@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#webpage"},"articleSection":"Others, Transfer Pricing, CUP rate, debt equity ratio, ECB rates, Geodesic Technology Solutions Ltd.(GSTL)"},{"@type":"BreadcrumbList","@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#breadcrumblist","itemListElement":[{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/#listItem","position":1,"name":"Home","item":"https:\/\/carajput.com\/blog\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/others\/#listItem","name":"Others"}},{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/others\/#listItem","position":2,"name":"Others","item":"https:\/\/carajput.com\/blog\/category\/others\/","nextItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#listItem","name":"Libor is Best Benchmark for Interest-Free Loan"},"previousItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/#listItem","name":"Home"}},{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#listItem","position":3,"name":"Libor is Best Benchmark for Interest-Free Loan","previousItem":{"@type":"ListItem","@id":"https:\/\/carajput.com\/blog\/category\/others\/#listItem","name":"Others"}}]},{"@type":"Organization","@id":"https:\/\/carajput.com\/blog\/#organization","name":"Rajput Jain and Associates","description":"Updates on GST, Taxation and Company Laws","url":"https:\/\/carajput.com\/blog\/","telephone":"+919555555480","logo":{"@type":"ImageObject","url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#organizationLogo","width":370,"height":70},"image":{"@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#organizationLogo"}},{"@type":"Person","@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author","url":"https:\/\/carajput.com\/blog\/author\/carajputa\/","name":"Rajput Jain &amp; Associates","image":{"@type":"ImageObject","@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#authorImage","url":"https:\/\/secure.gravatar.com\/avatar\/07fd68a5f3c96ec8a6607f448f2384b3247803a7c20f5da46c6657ee27490ea2?s=96&d=mm&r=g","width":96,"height":96,"caption":"Rajput Jain &amp; Associates"}},{"@type":"WebPage","@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#webpage","url":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/","name":"Libor is Best Benchmark for Interest-Free Loan","description":"LIBOR is the best benchmark under transfer pricing for an interest-free loan granted to AE, Three-tier TP Documentation & threshold Requirement","inLanguage":"en-US","isPartOf":{"@id":"https:\/\/carajput.com\/blog\/#website"},"breadcrumb":{"@id":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/#breadcrumblist"},"author":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"creator":{"@id":"https:\/\/carajput.com\/blog\/author\/carajputa\/#author"},"datePublished":"2015-11-21T12:59:55+05:30","dateModified":"2022-02-04T11:54:54+05:30"},{"@type":"WebSite","@id":"https:\/\/carajput.com\/blog\/#website","url":"https:\/\/carajput.com\/blog\/","name":"Rajput Jain & Associates - Chartered Accountants in Delhi","description":"Updates on GST, Taxation and Company Laws","inLanguage":"en-US","publisher":{"@id":"https:\/\/carajput.com\/blog\/#organization"}}]},"og:locale":"en_US","og:site_name":"Rajput Jain &amp; Associates | Updates on GST, Taxation and Company Laws","og:type":"article","og:title":"Libor is Best Benchmark for Interest-Free Loan","og:description":"LIBOR is the best benchmark under transfer pricing for an interest-free loan granted to AE, Three-tier TP Documentation &amp; threshold Requirement","og:url":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/","og:image":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","og:image:secure_url":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png","article:published_time":"2015-11-21T07:29:55+00:00","article:modified_time":"2022-02-04T06:24:54+00:00","twitter:card":"summary","twitter:title":"Libor is Best Benchmark for Interest-Free Loan","twitter:description":"LIBOR is the best benchmark under transfer pricing for an interest-free loan granted to AE, Three-tier TP Documentation &amp; threshold Requirement","twitter:image":"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2021\/05\/carajput-logo.png"},"aioseo_meta_data":{"post_id":"622","title":"#post_title","description":"LIBOR is the best benchmark under transfer pricing for an interest-free loan granted to AE, Three-tier TP Documentation &amp; threshold Requirement","keywords":[],"keyphrases":{"focus":[],"additional":[]},"primary_term":null,"canonical_url":null,"og_title":null,"og_description":null,"og_object_type":"default","og_image_type":"default","og_image_url":null,"og_image_width":null,"og_image_height":null,"og_image_custom_url":null,"og_image_custom_fields":null,"og_video":"","og_custom_url":null,"og_article_section":null,"og_article_tags":[],"twitter_use_og":false,"twitter_card":"default","twitter_image_type":"default","twitter_image_url":null,"twitter_image_custom_url":null,"twitter_image_custom_fields":null,"twitter_title":null,"twitter_description":null,"schema":{"blockGraphs":[],"customGraphs":[],"default":{"data":{"Article":{"id":"#aioseo-article-64b919b780aa8","slug":"article","graphName":"Article","label":"Article","properties":{"type":"BlogPosting","name":"#post_title","headline":"#post_title","description":"#post_excerpt","image":"","keywords":"","author":{"name":"#author_name","url":"#author_url"},"dates":{"include":true,"datePublished":"","dateModified":""}}},"Course":[],"Dataset":[],"FAQPage":[],"Movie":[],"Person":[],"Product":[],"ProductReview":[],"Car":[],"Recipe":[],"Service":[],"SoftwareApplication":[],"WebPage":[]},"graphName":"Article","isEnabled":true},"graphs":[]},"schema_type":"default","schema_type_options":"{\"article\":{\"articleType\":\"BlogPosting\"},\"course\":{\"name\":\"\",\"description\":\"\",\"provider\":\"\"},\"faq\":{\"pages\":[]},\"product\":{\"reviews\":[]},\"recipe\":{\"ingredients\":[],\"instructions\":[],\"keywords\":[]},\"software\":{\"reviews\":[],\"operatingSystems\":[]},\"webPage\":{\"webPageType\":\"WebPage\"}}","pillar_content":false,"robots_default":true,"robots_noindex":false,"robots_noarchive":false,"robots_nosnippet":false,"robots_nofollow":false,"robots_noimageindex":false,"robots_noodp":false,"robots_notranslate":false,"robots_max_snippet":"-1","robots_max_videopreview":"-1","robots_max_imagepreview":"large","priority":null,"frequency":"default","local_seo":null,"limit_modified_date":false,"created":"2021-04-26 18:56:08","updated":"2023-07-20 11:25:43","focus_keyword":null,"additional_keywords":null,"truseo_locale":null,"ai":null,"breadcrumb_settings":null,"seo_analyzer_scan_date":null},"aioseo_breadcrumb":"<div class=\"aioseo-breadcrumbs\"><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carajput.com\/blog\/\" title=\"Home\">Home<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\t<a href=\"https:\/\/carajput.com\/blog\/category\/others\/\" title=\"Others\">Others<\/a>\n\t\t<\/span><span class=\"aioseo-breadcrumb-separator\">\u00bb<\/span><span class=\"aioseo-breadcrumb\">\n\t\t\tLibor is Best Benchmark for Interest-Free Loan\n\t\t<\/span><\/div>","aioseo_breadcrumb_json":[{"label":"Home","link":"https:\/\/carajput.com\/blog\/"},{"label":"Others","link":"https:\/\/carajput.com\/blog\/category\/others\/"},{"label":"Libor is Best Benchmark for Interest-Free Loan","link":"https:\/\/carajput.com\/blog\/tp-libor-is-the-best-benchmark-for-interest-free-loan-granted-to-ae\/"}],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/622","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=622"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/622\/revisions"}],"predecessor-version":[{"id":21815,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/622\/revisions\/21815"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=622"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=622"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=622"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}