{"id":10587,"date":"2020-03-22T03:56:04","date_gmt":"2020-03-22T03:56:04","guid":{"rendered":"http:\/\/itatonline.org\/digest\/dcit-v-tcs-e-serve-international-ltd-2019-182-dtr-273-201-ttj-997-mum-trib\/"},"modified":"2020-03-22T03:56:04","modified_gmt":"2020-03-22T03:56:04","slug":"dcit-v-tcs-e-serve-international-ltd-2019-182-dtr-273-201-ttj-997-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/dcit-v-tcs-e-serve-international-ltd-2019-182-dtr-273-201-ttj-997-mum-trib\/","title":{"rendered":"DCIT v. TCS E-Serve International Ltd. (2019) 182 DTR 273 \/ 201 TTJ 997 (Mum.)(Trib.)"},"content":{"rendered":"<p>Dismissing Revenue\u2019s appeal, Tribunal held that even though no specific provision is provided in the Act in respect of carry forward and set off of MAT credit in respect of demerger, the credit for such MAT credit needs to be allowed to the assessee, and not to the demerged Company (SEZ units). (AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115JAA : Book profit-Deemed income-Tax credit\u2013Demerger of SEZ units\u2013Tribunal Order-MAT credit needs to be allowed to the assessee-not to the demerged company (SEZ units) even though the same arose on account of SEZ units. [Companies  Act, S.391]<\/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-10587","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2KL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10587","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=10587"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10587\/revisions"}],"predecessor-version":[{"id":10588,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10587\/revisions\/10588"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}