{"id":43158,"date":"2024-06-07T19:12:43","date_gmt":"2024-06-07T13:42:43","guid":{"rendered":"https:\/\/itatonline.org\/digest\/dcit-v-mizuho-bank-ltd-2023-199-itd-523-mum-trib\/"},"modified":"2024-06-07T19:12:43","modified_gmt":"2024-06-07T13:42:43","slug":"dcit-v-mizuho-bank-ltd-2023-199-itd-523-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-mizuho-bank-ltd-2023-199-itd-523-mum-trib\/","title":{"rendered":"DCIT v. Mizuho Bank Ltd. (2023) 199 ITD 523 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that interest paid by Indian Branch of assessee-Japanese bank to its overseas head office was not chargeable to tax in India\u00a0 (AY. 2012-13 to 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(v) : Income deemed to accrue or arise in India-Interest-Interest paid by Indian Branch of assessee-Japanese bank to its overseas head office was not chargeable to tax in India-DTAA-India-Japan [Art. 11] <\/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-43158","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-be6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43158","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=43158"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43158\/revisions"}],"predecessor-version":[{"id":43159,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/43158\/revisions\/43159"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=43158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=43158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=43158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}