CULVER MAX ENTERTINMENT PRIVATE LIMITED (FORMERLY KNOWN AS SONY PICTURES NETWORK INDIA PRIVATE LIMITED ERSTWHILE MULTI SCREEN MEDIA PRIVATE LIMITED,MUMBAI V. THE COMMISSIONER OF INCOME TAX-CIRCLE 16(9), MUMBAI

MA 81/MUM/2025

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The case involves Culver Max Entertainment Pvt. Ltd. (formerly Sony Pictures Networks India Pvt. Ltd.) seeking a recall/rectification of a Tribunal order concerning the allowability of credit for foreign taxes paid under section 37 of the Income-tax Act, 1961, which was not admissible under section 90. The Tribunal had previously restored the matter back to the Assessing Officer for verification and adjudication. The assessee argued that the alternative plea under section 37 was not specifically adjudicated. However, the Tribunal concluded that their earlier direction was comprehensive and encompassed both sections 90 and 37, leading to the dismissal of the Miscellaneous Application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776615 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2025
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 27-03-2025
• Other Referred Cases: CIT v. Ramesh Chand Modi, CIT v. K.M. Sugar Mills (P.) Ltd.
• Laws Referred To: Income-tax Act, 1961
• Court: TRIBUNAL
• Department Lawyers: ANNAVARAMKOSURI
• Assessee Lawyers: NITESH JOSHI
• Keywords: TDS
• Section: 90; 37

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) MA No. 81/MUM/2025 (Arising out of ITA No. 3360/MUM/2024) Assessment Year: 2018-19 Culver Max Entertainment Pvt. Ltd., (Formerly known as Sony Pictures Networks India Pvt. Ltd.), Interface Building 7, 4th floor, Off Malad Link Road, Malad (W), Mumbai-400064 Vs. The CIT(A), NFAC, The Asst. CIT, Circle 16(1), Room 439, 4th floor, Aayakar Bhavan, Maharishi Karve Road, Mumbai-400020. PAN NO. AABCS 1728 D Appellant Respondent Assessee by : Mr. Nitesh Joshi Revenue by : Mr. Annavaram Kosuri, Sr. DR Date of Hearing : 27/06/2025 Date of pronouncement : 17/09/2025 ORDER PER OM PRAKASH KANT, AM By way of this Miscellaneous Application, the assessee seeks recall/rectification of the order of the Tribunal dated 27.09.2024 passed in ITA No. 3360/Mum/2024 for the assessment year 2018- 19. 2. The learned counsel for the assessee submitted that one of the grounds raised in appeal, namely, the allowability of credit of Printed from counselvise.com foreign taxes paid under section 37 of the Income (“the Act”) to the extent credit was not admissible under section 90 of the Act, has not been adjudicated. placed upon the judgment of the Hon’ble Rajasthan High Court in CIT v. Ramesh Chand Modi Allahabad High Court in 247]. 2.1 We have considered the submissio portion of the Tribunal’s order in para 3.1 is extracted below: “3.1 In our opinion, the credit of tax including foreign tax credit is subject to verification by the Assessing Officer and for which, the Ld. CIT(A) has already Officer. Accordingly, we restore the matter back Assessing Officer tax credit in accordance with law after verification, if such credit has not been granted by the Assessing Off appeal of the assessee are accordingly allowed for statistical purposes.” 3. From the record, it is manifest that before the Ld. CIT(A) the assessee had raised a two section 90 of the Act; section 37 of the Act, to the extent such credit was not available under section 90. The Ld. CIT(A) restored the issue of section 90 relief to the file of the Assessing Officer but did not specifically adjudicate upon the alternative plea under section 37. Culver Max (Formerly known as Sony Pictures Networks foreign taxes paid under section 37 of the Income (“the Act”) to the extent credit was not admissible under section 90 of the Act, has not been adjudicated. In support, reliance was placed upon the judgment of the Hon’ble Rajasthan High Court in CIT v. Ramesh Chand Modi [249 ITR 323] and of the Hon’ble Allahabad High Court in CIT v. K.M. Sugar Mills (P.) Ltd. We have considered the submission. For clarity, the relevant portion of the Tribunal’s order in para 3.1 is extracted below: In our opinion, the credit of tax including foreign tax credit is subject to verification by the Assessing Officer and for which, the Ld. CIT(A) has already directed the Assessing Officer. Accordingly, we restore the matter back Assessing Officer for considering the credit of the TDS or foreign tax credit in accordance with law after verification, if such credit has not been granted by the Assessing Officer. The grounds of appeal of the assessee are accordingly allowed for statistical From the record, it is manifest that before the Ld. CIT(A) the assessee had raised a two-fold claim: (i) credit of foreign tax under section 90 of the Act; and (ii) allowance of foreign tax paid under section 37 of the Act, to the extent such credit was not available under section 90. The Ld. CIT(A) restored the issue of section 90 relief to the file of the Assessing Officer but did not specifically e upon the alternative plea under section 37. Culver Max Entertainment Pvt. Ltd., 2 (Formerly known as Sony Pictures Networks India Pvt. Ltd.) MA No. 81/Mum/2025 foreign taxes paid under section 37 of the Income-tax Act, 1961 (“the Act”) to the extent credit was not admissible under section 90 In support, reliance was placed upon the judgment of the Hon’ble Rajasthan High Court in [249 ITR 323] and of the Hon’ble CIT v. K.M. Sugar Mills (P.) Ltd. [275 ITR n. For clarity, the relevant portion of the Tribunal’s order in para 3.1 is extracted below: In our opinion, the credit of tax including foreign tax credit is subject to verification by the Assessing Officer and for directed the Assessing Officer. Accordingly, we restore the matter back to the for considering the credit of the TDS or foreign tax credit in accordance with law after verification, if such credit icer. The grounds of appeal of the assessee are accordingly allowed for statistical From the record, it is manifest that before the Ld. CIT(A) the fold claim: (i) credit of foreign tax under and (ii) allowance of foreign tax paid under section 37 of the Act, to the extent such credit was not available under section 90. The Ld. CIT(A) restored the issue of section 90 relief to the file of the Assessing Officer but did not specifically e upon the alternative plea under section 37. Printed from counselvise.com 4. The Tribunal, while disposing of the appeal, directed the Assessing Officer to examine and allow the claim of “credit of tax including foreign tax credit” in accordance with law after verification. In our co comprehensive and necessarily encompassed both facets of the assessee’s claim—whether relatable to section 90 or to section 37 of the Act. 5. It is trite law that rectification under section 254(2) is permissible only in cases of mistake apparent from the record, i.e., mistakes which are patent, obvious and self which require long-drawn reasoning or re law. In the present case, the Tribunal having restored the entire issue of grant of foreign tax relief to the Assessing Officer for verification and adjudication in accordance with law, we are unable to hold that any part of the assessee’s ground has remained unadjudicated. 6. Accordingly, we find no mistake apparent from order of the Tribunal warranting rectification. The grounds raised in m Miscellaneous Application filed by the assessee are, therefore, dismissed. Culver Max (Formerly known as Sony Pictures Networks The Tribunal, while disposing of the appeal, directed the Assessing Officer to examine and allow the claim of “credit of tax including foreign tax credit” in accordance with law after verification. In our considered view, such a direction was comprehensive and necessarily encompassed both facets of the whether relatable to section 90 or to section 37 of It is trite law that rectification under section 254(2) is cases of mistake apparent from the record, i.e., mistakes which are patent, obvious and self-evident, and not those drawn reasoning or re-appreciation of facts or law. In the present case, the Tribunal having restored the entire f grant of foreign tax relief to the Assessing Officer for verification and adjudication in accordance with law, we are unable to hold that any part of the assessee’s ground has remained Accordingly, we find no mistake apparent from order of the Tribunal warranting rectification. The grounds raised in m Miscellaneous Application filed by the assessee are, therefore, Culver Max Entertainment Pvt. Ltd., 3 (Formerly known as Sony Pictures Networks India Pvt. Ltd.) MA No. 81/Mum/2025 The Tribunal, while disposing of the appeal, directed the Assessing Officer to examine and allow the claim of “credit of tax including foreign tax credit” in accordance with law after nsidered view, such a direction was comprehensive and necessarily encompassed both facets of the whether relatable to section 90 or to section 37 of It is trite law that rectification under section 254(2) is cases of mistake apparent from the record, i.e., evident, and not those appreciation of facts or law. In the present case, the Tribunal having restored the entire f grant of foreign tax relief to the Assessing Officer for verification and adjudication in accordance with law, we are unable to hold that any part of the assessee’s ground has remained Accordingly, we find no mistake apparent from record in the order of the Tribunal warranting rectification. The grounds raised in m Miscellaneous Application filed by the assessee are, therefore, Printed from counselvise.com 7. In the result, the Miscellaneous Application of the assessee is dismissed. Order pronounce Sd/ (RAJ KUMAR CHAUHAN JUDICIAL MEMBER Mumbai; Dated: 17/09/2025 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// Culver Max (Formerly known as Sony Pictures Networks In the result, the Miscellaneous Application of the assessee is nced in the open Court on 17/0 Sd/- Sd/ RAJ KUMAR CHAUHAN) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai Culver Max Entertainment Pvt. Ltd., 4 (Formerly known as Sony Pictures Networks India Pvt. Ltd.) MA No. 81/Mum/2025 In the result, the Miscellaneous Application of the assessee is /09/2025. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai Printed from counselvise.com "