{"id":11338,"date":"2020-05-14T07:25:17","date_gmt":"2020-05-14T07:25:17","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-hongkong-and-shanghai-banking-corporation-ltd-2020-114-taxmann-com-275-bom-hc-editorial-slp-of-revenue-is-dismissed-slp-c-no-19466-of-2019dt-2019-418-itr-9-st-sc-2020-114-ta\/"},"modified":"2020-05-14T07:25:17","modified_gmt":"2020-05-14T07:25:17","slug":"cit-v-hongkong-and-shanghai-banking-corporation-ltd-2020-114-taxmann-com-275-bom-hc-editorial-slp-of-revenue-is-dismissed-slp-c-no-19466-of-2019dt-2019-418-itr-9-st-sc-2020-114-ta","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-hongkong-and-shanghai-banking-corporation-ltd-2020-114-taxmann-com-275-bom-hc-editorial-slp-of-revenue-is-dismissed-slp-c-no-19466-of-2019dt-2019-418-itr-9-st-sc-2020-114-ta\/","title":{"rendered":"CIT v. Hongkong and Shanghai Banking Corporation Ltd (2020) 114 taxmann.com 275 (Bom.)(HC) Editorial: SLP of revenue is dismissed (SLP (C )No.19466 of 2019dt )(2019) 418 ITR 9 (St) (SC)\/ (2020) 114 taxmann.com 276 (SC)"},"content":{"rendered":"<p>Expenditure incurred for Bank NRI Mobilisation expenditure paid to the agent for mobilization and collection of India Millennium Deposits (IMD) is allowable. (Arising out of ITA No.4670\/Mum\/2005, dt.20\/11\/2015)(ITA No.1588 of 2016, dt.04\/03\/2019)(AY.2001 \u2013 2002)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.37(1) : Business expenditure \u2013 Capital or revenue &#8211; Bank NRI mobilisation expenditure \u2013 Amount paid to vacating the premises &#8211; Held to be allowable<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11338","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2WS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=11338"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11338\/revisions"}],"predecessor-version":[{"id":11339,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/11338\/revisions\/11339"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=11338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=11338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=11338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}