{"id":62824,"date":"2026-07-30T10:28:19","date_gmt":"2026-07-30T04:58:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/edenred-se-formerly-known-as-edenred-sa-v-dy-cit-2023-153-taxmann-com-161-2025-129-itr-603-mum-trib-2\/"},"modified":"2026-07-30T10:28:19","modified_gmt":"2026-07-30T04:58:19","slug":"edenred-se-formerly-known-as-edenred-sa-v-dy-cit-2023-153-taxmann-com-161-2025-129-itr-603-mum-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/edenred-se-formerly-known-as-edenred-sa-v-dy-cit-2023-153-taxmann-com-161-2025-129-itr-603-mum-trib-2\/","title":{"rendered":"Edenred SE (formerly known as Edenred SA) v. Dy. CIT [2023] 153 taxmann.com 161 \/ (2025) 129 ITR 603 (Mum.)(Trib.)"},"content":{"rendered":"<p style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">The assessee raised a fresh claim before the Dispute Resolution Panel for the first time. The Tribunal held that a valid claim could be entertained by the Dispute Resolution Panel even though it had not been made before the Assessing Officer and restored the issue for consideration on merits. <strong><span style=\"font-family: &#039;Verdana&#039;,sans-serif\">(AY. 2019-20).<\/span><\/strong><b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C: Dispute Resolution Panel-Fresh claim-Valid claim raised for first time before Panel-Maintainable-Matter remanded for adjudication on merits.[S. 254(1)]<\/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-62824","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gli","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62824","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=62824"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62824\/revisions"}],"predecessor-version":[{"id":62825,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62824\/revisions\/62825"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}