{"id":61579,"date":"2026-07-02T09:57:56","date_gmt":"2026-07-02T04:27:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/anshul-anil-goel-v-dcit-2025-234-ttj-218-171-taxmann-com-382-punetrib\/"},"modified":"2026-07-02T09:57:56","modified_gmt":"2026-07-02T04:27:56","slug":"anshul-anil-goel-v-dcit-2025-234-ttj-218-171-taxmann-com-382-punetrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/anshul-anil-goel-v-dcit-2025-234-ttj-218-171-taxmann-com-382-punetrib\/","title":{"rendered":"Anshul Anil Goel v. DCIT (2025) 234 TTJ 218 \/ 171 taxmann.com 382 (Pune)(Trib)"},"content":{"rendered":"<p><strong>\u00a0<\/strong><\/p>\n<p>Held that since the income of the minor child was clubbed with the income of the assessee as per s. 64(1A), the corresponding TCS collected in the hands of the minor should be allowed, and due credit should be given in the hands of the assessee. Tribunal also held that the amendment of S. 206C by the Finance (No. 2) Act, 2024, can be applied retrospectively. (AY. 2024-25)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 206C: Collection at source-Trading-Clubbing of income-Credit must be given-AO is directed to give due credit of TDS\/TCS of the minor child in the hands of the assessee-Amendment in Finance Bill, 2024 regarding credit of tax collected to be given to persons other than collectee should be held as retrospective in nature and not to detriment of assessee against a legitimate claim   [S.64(IA)] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61579","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g1d","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61579","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=61579"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61579\/revisions"}],"predecessor-version":[{"id":61580,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61579\/revisions\/61580"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61579"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61579"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61579"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}