{"id":34872,"date":"2023-06-08T10:37:39","date_gmt":"2023-06-08T05:07:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/trikaal-mediinfotech-pvt-ltd-v-dcit-2023-the-chambers-journal-april-p-143-mum-trib\/"},"modified":"2023-06-08T10:37:39","modified_gmt":"2023-06-08T05:07:39","slug":"trikaal-mediinfotech-pvt-ltd-v-dcit-2023-the-chambers-journal-april-p-143-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/trikaal-mediinfotech-pvt-ltd-v-dcit-2023-the-chambers-journal-april-p-143-mum-trib\/","title":{"rendered":"Trikaal Mediinfotech Pvt Ltd v.DCIT ( 2023) The Chamber\u2019s Journal \u2013 April \u2013 P. 143 ( Mum)( Trib)"},"content":{"rendered":"<p>Tribunal held that once the TDS has been deducted on a particular income , the assessee should get credit even if the income is not directly offered for tax . Relied on Karnal Co -Op Sugar Mills Ltd\u00a0 (2000 ) 243 ITR 2 ( SC) .\u00a0 ( ITA No. 5989\/ Mum \/2019 dt. \u00a021\/03\/2023 ( AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199 : Deduction at source &#8211; Credit for tax deducted \u2013 TDS deducted \u2013 Entitle to get credit even if the income is not offered to tax . [ R. 37BA(3) ]<\/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-34872","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-94s","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34872","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=34872"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34872\/revisions"}],"predecessor-version":[{"id":34873,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34872\/revisions\/34873"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}