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2017 (11) TMI 804 - HC - Income TaxAcceptance of TDS certificate in the name of company - as submitted by learned Senior Counsel, Mr. Mihir Thakore that under demerger, the applicant company is the resulting company in the place of the transferor company i.e. M/s Kesar Enterprise Limited and, a such, TDS Certificate cannot be issued in the name of transferor company i.e. M/s Kesar Enterprise Limited - Held that:- We dispose of this application, directing the respondents not to take any coercive action, as per communication dated 10.11.2017 addressed by the respondent No.3 and further, by directing the respondents to accept the TDS Certificate in the name of the applicant company. It is made clear that such acceptance is without prejudice to the rights of the parties in the pending appeal before this Court.
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