{"id":6352,"date":"2019-08-10T10:13:12","date_gmt":"2019-08-10T10:13:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/standard-chartered-bank-v-jcit-2019-177-itd-139-mum-trib-3\/"},"modified":"2019-09-02T06:54:24","modified_gmt":"2019-09-02T06:54:24","slug":"standard-chartered-bank-v-jcit-2019-177-itd-139-mum-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/standard-chartered-bank-v-jcit-2019-177-itd-139-mum-trib-3\/","title":{"rendered":"Standard Chartered Bank v. JCIT (2019) 177 ITD 139\/200 TTJ 774 \/ 178 DTR 201(Mum.)   (Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 assessee\u00a0 not having contested applicability of S. 44C either before AO or before CIT(A) matter was to be remanded back to AO for examining assessee&#8217;s claim with regard to applicability or otherwise of S. 44C qua article\u201326 of India-U.K. Tax Treaty. (AY. 1997-98)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44AC : Non-Resident-Head office expenditure-Issue raised first time before Appellate Tribunal- Matter remanded\u2013DTAA-India-UK [Art. 26]<\/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":[1],"tags":[],"class_list":["post-6352","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1Es","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6352","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=6352"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6352\/revisions"}],"predecessor-version":[{"id":6906,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/6352\/revisions\/6906"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=6352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=6352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=6352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}