U GAMES PRIVATE LIMITED ,MUMBAI vs. ITO, WARD 13(1)(1), MUMBAI

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ITA 212/MUM/2025Status: DisposedITAT Mumbai11 September 2025AY 2022-23Bench: SHRI NARENDER KUMAR CHOUDHRY (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)6 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that credit for TDS is to be accorded strictly in conformity with Section 199 of the Act read with Rule 37BA. While the assessee's income was chargeable, the procedure for obtaining the credit was not followed correctly by either the assessee or the transferor company. However, the Tribunal found merit in allowing the credit, considering it a procedural issue.

What were the facts?

The assessee, U Games Private Limited, claimed TDS credit amounting to INR 8,06,425/- for income earned from Google Asia Pacific Pte. Limited. This TDS was reflected in the Form 26AS of the transferor company, Play Games, due to an internal restructuring. The assessee argued they were eligible for the credit as the transferor company had not claimed it.

What were the issues?

Whether the assessee is eligible for TDS credit when the income and TDS are reflected in the transferor company's Form 26AS and the transferor company has not claimed the credit, despite procedural lapses by both parties?

Which sections of the Income-tax Act were involved?

Section 143(1),Section 199,Section 37BA,Section 244A,Section 194-O

AI-generated summary — verify with the full judgment below

Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI PRABHASH SHANKAR

For Appellant: Shri Bhavin Shah,AR
For Respondent: Shri Hemanshu Joshi, (Sr. DR)
Hearing: 24.07.2025Pronounced: 11.09.2025

आदेश की प्रयियलयि अग्रेयिि/Copy of the Order forwarded to :

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