HC to decide whether ATM machines constitute 'computers' for foreign bank

May 28,2018

Calcutta HC admits Revenue's appeal on two substantial questions of law in case of The Royal Bank of Scotland N.V (assessee, formerly known as ABN AMRO BANK N.V); HC to decide whether an ATM machine could be treated as a computer for the purpose of assessing the rate of depreciation; HC to also decide whether the salary paid by assessee's head office to the expatriate employees working in India ought to be treated as a part of the head office ('HO') expenses or al...

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