{"id":54386,"date":"2025-05-19T06:31:16","date_gmt":"2025-05-19T01:01:16","guid":{"rendered":"https:\/\/itatonline.org\/digest\/culver-max-entertainment-pvt-ltd-v-acit2024-bcaj-july-p-36-mum-trib\/"},"modified":"2025-05-19T06:31:16","modified_gmt":"2025-05-19T01:01:16","slug":"culver-max-entertainment-pvt-ltd-v-acit2024-bcaj-july-p-36-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/culver-max-entertainment-pvt-ltd-v-acit2024-bcaj-july-p-36-mum-trib\/","title":{"rendered":"Culver Max Entertainment Pvt Ltd v.ACIT(2024) BCAJ- July -P. 36 ( Mum)( Trib)"},"content":{"rendered":"<p>Held that the assessee has offered the relevant income\u00a0 even though the TDS certificates were in the name of demerged company . \u00a0(AY. 2015 -16 , 2016 -17) (ITA Nos. 7685\/Mum\/ 925 \/mum \/ 2021 dt 2 -5 2024 )<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 199 : Deduction at source &#8211; Credit for tax deducted \u2013Income offered in the relevant year &#8211;  Demerger \u2013 Eligible for TDS credit even if the TDS certificates are in the name of the demerged company\/ Transferor company .[ S.144C ] <\/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-54386","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-e9c","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54386","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=54386"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54386\/revisions"}],"predecessor-version":[{"id":54387,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/54386\/revisions\/54387"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=54386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=54386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=54386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}