{"id":51646,"date":"2025-03-04T10:48:44","date_gmt":"2025-03-04T05:18:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-citi-bank-n-a-no-3-2024469-itr-403-sc-editorial-cit-v-citi-bank-n-a-itr-no-191-of-1997-dt-10-4-2003bomhc\/"},"modified":"2025-03-04T10:48:44","modified_gmt":"2025-03-04T05:18:44","slug":"cit-v-citi-bank-n-a-no-3-2024469-itr-403-sc-editorial-cit-v-citi-bank-n-a-itr-no-191-of-1997-dt-10-4-2003bomhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-citi-bank-n-a-no-3-2024469-itr-403-sc-editorial-cit-v-citi-bank-n-a-itr-no-191-of-1997-dt-10-4-2003bomhc\/","title":{"rendered":"CIT v. Citi Bank N. A. (NO. 3) (2024)469 ITR 403 (SC) Editorial : CIT v. Citi Bank N. A ITR No. 191 of 1997 dt. 10-4-2003(Bom)(HC)"},"content":{"rendered":"<p>Interest on sticky advances credited to memorandum account is not taxable. Followed\u00a0 UCO Bank v. CIT (1999) 237 ITR 889 (SC). (AY.1982-83)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 4 : Charge of income-tax-Accrual-Interest on sticky advances credited to memorandum account is not taxable. [S. 145, Art. 136] <\/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-51646","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dr0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51646","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=51646"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51646\/revisions"}],"predecessor-version":[{"id":51647,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51646\/revisions\/51647"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}