{"id":55245,"date":"2025-07-15T10:26:18","date_gmt":"2025-07-15T04:56:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/kotak-mahindra-bank-ltd-v-dcit-2025-211-itd-608-mum-trib\/"},"modified":"2025-07-15T10:26:18","modified_gmt":"2025-07-15T04:56:18","slug":"kotak-mahindra-bank-ltd-v-dcit-2025-211-itd-608-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/kotak-mahindra-bank-ltd-v-dcit-2025-211-itd-608-mum-trib\/","title":{"rendered":"Kotak Mahindra Bank Ltd. v. DCIT (2025) 211 ITD 608 (Mum) (Trib.)"},"content":{"rendered":"<p>Held that Inter-Corporate Deposits (ICDs) had become Non-Performing Assets (NPAs) as per Prudential Norms issued by RBI, on which no interest was received and possibility of recovery was almost nil, it could not be treated to have accrued to assessee. \u00a0(AY. 2019-20)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 5 : Scope of total income-Inter-Corporate Deposits (ICDs)-Non-Performing Assets (NPAs) as per Prudential Norms issued by RBI-Possibility of recovery is  almost nil-Cannot  not be treated to have accrued to assesse. [S.4  43D] <\/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-55245","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-en3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55245","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=55245"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55245\/revisions"}],"predecessor-version":[{"id":55246,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55245\/revisions\/55246"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55245"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55245"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55245"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}