{"id":27668,"date":"2022-06-26T21:54:27","date_gmt":"2022-06-26T16:24:27","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bank-of-india-v-acit-2021-209-ttj-301-197-dtr-134-mum-trib\/"},"modified":"2022-06-26T21:54:27","modified_gmt":"2022-06-26T16:24:27","slug":"bank-of-india-v-acit-2021-209-ttj-301-197-dtr-134-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bank-of-india-v-acit-2021-209-ttj-301-197-dtr-134-mum-trib\/","title":{"rendered":"Bank of India v. ACIT (2021) 209 TTJ 301 \/ 197 DTR 134 (Mum.)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the\u00a0 Assessing Officer will examine the provisions of the respective tax\u00a0 treaty and compute thee admissible tax credit separately for each jurisdiction in accordance with the scheme of related treaty.\u00a0 Matter remanded.\u00a0 Department appeals such as provision for wages, amortisation of premium, perpetual\u00a0 bonds etc\u00a0\u00a0 are covered by jurisdictional\u00a0 High Court hence dismissed.\u00a0 (AY. 2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 90 : Double taxation relief-Tax credit-Assessing Officer will examine the provisions of the respective tax  treaty and compute thee admissible tax credit separately for each jurisdiction-Matter remanded. [S. 37(1),  90(3), 280Z, A297(2)(k), General Clauses Act, S 24] <\/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":[21],"tags":[],"class_list":["post-27668","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-7cg","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27668","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=27668"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27668\/revisions"}],"predecessor-version":[{"id":27669,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/27668\/revisions\/27669"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=27668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=27668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=27668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}