{"id":53626,"date":"2025-04-29T12:14:28","date_gmt":"2025-04-29T06:44:28","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bcp-v-singapore-fvci-pte-ltd-v-acit-2024-229-ttj-46-uo-159-taxmann-com-63-delhitrib\/"},"modified":"2025-04-29T12:14:28","modified_gmt":"2025-04-29T06:44:28","slug":"bcp-v-singapore-fvci-pte-ltd-v-acit-2024-229-ttj-46-uo-159-taxmann-com-63-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bcp-v-singapore-fvci-pte-ltd-v-acit-2024-229-ttj-46-uo-159-taxmann-com-63-delhitrib\/","title":{"rendered":"BCP V. Singapore Fvci Pte. Ltd. v. ACIT (2024) 229 TTJ 46 (UO) \/ 159 taxmann.com 63 (Delhi)(Trib)"},"content":{"rendered":"<p>Held that during the relevant year, assessee having only repatriated the amounts invested in non-convertible debentures in the earlier years, no income accrued or arose in the relevant assessment year. Reassessment notice and order is quashed.(AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 147 : Reassessment-Repatriated the amounts invested in non-convertible debentures in the earlier years-No escapement of income-Reassessment notice and order is quashed.[S. 148]<\/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-53626","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dWW","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53626","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=53626"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53626\/revisions"}],"predecessor-version":[{"id":53627,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/53626\/revisions\/53627"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=53626"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=53626"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=53626"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}