added) 13. In the case of Citi Bank NA3, the question before this Court was whether interest paid for the broken period should not be considered part of the purchase price and whether it should be allowed as revenue expenditure in the year of Civil Appeal No.3291­3294 of 2009, etc. Page 21 of 45purchase of securities. In this decision, this Court quoted the above paragraphs from the decision of the Bombay High Court in the case of American Express International Banking Corporation2. This Court expressly approved the conclusions recorded by the Bombay High Court. This Court held thus: “The facts in the present case are similar to the facts in American Express (supra). Agreeing with this view and accepting the distinction pointed out by the Bombay High Court, this Court dismissed the two special leave petitions filed by the revenue, one of which was dismissed by a three Judge Bench. After going through the facts which are similar to the facts in American Express (supra), since the tax