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Income-tax Act · Case Law

Section 194 Income Tax Case Law

Browse 415 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 194 of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 194 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 194 (showing 300 of 415)

Commissioner Of Income Tax(Tds) Kanpur And Anr v. Canara Bank
Supreme Court · 2018 · [2018] 7 S.C.R. 866 · Dismissed
Assessee
M/S New Okhla Industrial Development Authority v. Commissioner Of Income Tax Appeals & Ors
Supreme Court · 2018 · [2018] 7 S.C.R. 888 · Dismissed
Revenue
Huawei Technologies Cooperatief U.a v. Assistant Commissioner Of Income Tax, Circle International Taxation-2(1)(1), Delhi
High Court · 2025 · Other
—
Amberland Properties Llp v. The Income Tax Officer (Tds
High Court · 2025 · Other
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The Principal Commissioner Of Income Tax, Aayakar Bhawanudaipur Rajasthan Subcity Centre, Savina, Udaipur (Raj v. Chambal Fertilizers And Chemicals Ltd., Cfcl Complexgadepan,Kota
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax-Tds-01 v. Diamond Tree
High Court · 2025 · Dismissed
Assessee
$~8 And 10 v. Bose Corporation India Pvt. Ltd
High Court · 2025 · Dismissed
—
The Income Tax Officer, Kumbakonam v. The Joint Registrar / Managing Director, T.1023 Kumbakonam District Central Co-Operative Bank Ltd
High Court · 2025 · Dismissed
Assessee
K 2086 Molakalipalayam Primary Agricultural Co-Operative Credit Society, Rep. By Its Secretary, K.govindarajan v. The Principal Commissioner Of Income Tax-1
High Court · 2025 · Dismissed
Revenue
K 1718 Vagarayampalayam Primary Agricultural Co-Operative Credit Society, Rep. By Its Secretary P.mayilsamy v. The Principal Commissioner Of Income Tax - I, Race Course Road, Coimbatore - 18
High Court · 2025 · Dismissed
Revenue
H.h.567, Kelur Primary Agriculturalcooperative Credit Society Ltd.,Rep. By Its Secretary,A.sekar, M/58 v. The Income Tax Officer, Officers Line, Barracks Cross Street, Vellore-632
High Court · 2025 · Dismissed
Revenue
Sakthi Nagar, Ariyapadi Village & Post v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
Chennimalai - 638 v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
V.l.spl.148, Mullandiram Primary Additionalcooperative Credit Society Ltd.,Rep. By Its Secretary,G.elumalai, M/40 v. The Income Tax Officer
High Court · 2025 · Dismissed
Revenue
K 2027 Devarayapuram Primary Agricultural Cooperative Credit Society Ltd., Rep. By Its Secretary, K. Natarjan M/52 v. The Income Tax Officer, Non-Corp Ward 4(1
High Court · 2025 · Dismissed
Revenue
E-2138, Sornavoor Melpathy Primary Agriculturalcooperative Credit Society Ltd.,Rep. By Its Secretary,P.rajarajan, M/57 v. The Income Tax Officer, Ward (2), Villupuram
High Court · 2025 · Dismissed
Revenue
The Commissioner Of Income Tax, Jamshedpur v. M/S New Punjab Motor Transport, Room
High Court · 2025 · Other
—
Nc: 2025:Khc:13711Wp v. Karnataka State Souharda Federal Co-Operative Ltd., Wa
High Court · 2025 · Allowed
—
E.h.258, Periyar Power Loom Weaver'scooperative Production & Sale Society Ltd., Rep. By Its Director, P.sivashanmugam, M/50 v. The Income Tax Officer, Tds Ward, Income Tax Office, Erode, Erode District
High Court · 2025 · Dismissed
Revenue
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Ita/1184/2006 Of The Commissioner Of Income Tax v. M/S Jindal Tractebel Power Co Ltd
High Court · 2025 · Dismissed
Assessee
Wp/109548/2019 Of Basavaraj Gurusiddappa Sindhur v. Income Tax Officer (Tds)
High Court · 2025 · Dismissed
Revenue
Commissioner Of Income Tax (Tds) - 2 v. National Highway Authority Of India
High Court · 2024 · Dismissed
Assessee
Sunil Navin Chandra Shah v. Assistant Commissioner Of Income Tax,Centralised Processing Cell-Tds,Tds Cpc, Aayakar Bhavan
High Court · 2024 · Allowed
Assessee
Ita/391/2023 Of The Commissioner Of Income Tax Tds v. Biocon Ltd
High Court · 2024 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.shriram Capital Limited,Mookambika Complex
High Court · 2024 · Allowed
Revenue
Commissioner Of Income Tax (Tds)-2 v. M/S Sterling Infrastructure Pvt. Ltd
High Court · 2024 · Other
—
Vodafone Idea Limited v. Commissioner Of Income Tax (Tds) Kolkata
High Court · 2024 · Allowed
Assessee
Both The Learned Counsel For The Parties Jointly State That The Controversy Is Covered By The Judgment Of Hon’ble Supreme Court Dated 28.2.2024 In Civil Appeal v. Assistant Commissioner Of Income Tax Circle-57, Kolkata And Anr.] And In View Thereof, Both The Substantial Questions Of Law Deserve To Be Answered In Favour Of
High Court · 2024 · Allowed
Assessee
M/S Bharati Hexacom Limited Modrina Mansion, Laitumkhrah Main Road, Shillong v. The Commissioner Of Income Tax Tds Ner G.s. Road, Guwahati
High Court · 2024 · Allowed
Assessee
The Royal Bank Of Scotland N.v v. Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Tata Teleservices Limited v. Income Tax Officer & Anr
High Court · 2024 · Other
—
+ Ita 137/2023 Unitech Wireless Tamil Nadu Pvt Ltd v. Commissioner Of Income Tax & Ors
High Court · 2024 · Allowed
Assessee
….Petitioner(S)/Appellant(S v. Income Tax Officer (Tds) Aayakar Bhawan, Rail Head Complex, Jammu
High Court · 2024 · Allowed
Assessee
> v. Income Tax Officer Ward 77 4 New Delhi & Ors
High Court · 2024 · Other
—
Co-Operative Society Including Societies Registered Under Karnataka Cooperative Societies Act, 1959 As Well As The Karnataka Souharda Sahakari Act, 1997, As Hel v. Karnataka State
High Court · 2024 · Allowed
—
+ W.p.(C) v. Commissioner Of Income Tax & Anr
High Court · 2024 · Other
—
S.544, The Tangedco Mettur Workshopsand Thermal Power Station-Ii Employeesco-Operative Thrift And Credit Society Ltd,Rep.by Its Secretary,M.balamurugan v. The Principal Commissioner Of Income Tax
High Court · 2024 · Other
—
> v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
Lionbridge Technologies Llc v. Deputy Commissioner Of Income Tax, International Taxation, Circle 2 (2) (1) New Delhi & Anr
High Court · 2024 · Other
—
Puri Constructions Private Limited v. Additional Commissioner Of Income
High Court · 2024 · Allowed
Assessee
By Sri Ravi Raj Y V, Advocate v. Alom Extrusions Ltd., (2010)1 Scc 489 Annexure-F1 And Checkmate Services P. Ltd, Vs. Cit (2022) Scc Online Sc 1423 Annexure-F2 Dtd 12.10.2022 And Etc
High Court · 2024 · Allowed
Assessee
Wa(Md)/33/2021 Of The Income Tax Officer v. M/S.the Thanjavur District Central Co-Op. Bank Ltd
High Court · 2023 · Other
—
Production & Sale Society Ltd., E.h v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Vengikkal, Tiruvannamalai - 606 604 v. Income Tax Officer,Tds Ward, Vellore,Vellore-Income Tax Office
High Court · 2023 · Other
—
W.m.p.(Md)Nos.10759 And v. The Principal Commissioner Of Income Tax, Pcit, Madurai-1
High Court · 2023 · Other
—
N.venkatasamy v. The Principal Commissioner Of Income Tax
High Court · 2023 · Other
—
M R Gupta Huf, Represented v. Income Tax Officer, Ward 6 (1), Jaipur, Having Office Atnew Central Revenue Building, Bhagwan Das Road, Jaipur
High Court · 2023 · Dismissed
Revenue
New India Assurance Company Ltd v. The Commissioner Of Income Tax Ayakar Bhawan Central Revenuebuilding, Birchand Patel Marg, Patna.building, Birchand Patel Marg, Patna
High Court · 2023 · Other
—
Sheetal Gupta v. Income Tax Officer, Ward 6(4), Jaipur, Having Office Atnew Central Revenue Building, Bhagwan Das Road, Jaipur
High Court · 2023 · Dismissed
Revenue
Pr. Commissioner Of Income Tax Pr. Commissioner Of Income Tax v. M/S The J&K Bank Ltd. M/S The J&K Bank Ltd
High Court · 2023 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Trichy v. M/S.raja Transports
High Court · 2023 · Dismissed
Assessee
S.161 Podaturpet Venkateswara Primary Agricultural Co-Operative Credit Society Ltd.,Rep. By Its Secretary V.n.dhamodharan,Podaturpet Post,Pallipet Taluk,Tiruval v. The Income Tax Officer, Office Of The Income Tax Officer, Thiruvallur District, Thiruvallur
High Court · 2023 · Dismissed
Revenue
It Was Informed That The Controversy With Regard To Thecharging Of Tds Has Already Been Pondered By This Court Andhas Been Upheld By The Supreme Court In Commis v. Ahmedabad Stamp Vendors
High Court · 2023 · Allowed
Revenue
Signature Not Verified v. Joint Commissioner Of Income Tax (Osd
High Court · 2023 · Allowed
Assessee
Thanichiyam Via, Vadipatti Taluk, Madurai District - 625 221 v. The Income Tax Officer
High Court · 2023 · Other
—
E.e.421, Thisayanvilai Primaryagricultural Cooperative Society,Rep v. The General Manager/Joint Registrar, The Tirunelveli District, Central Co-Operative Bank Ltd., A.314/2690, Vannarpet, Tiruenelveli-627 003
High Court · 2023 · Other
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Iii)Whether On The Facts And Circumstances Of The Case The Learned Tribunalfailed To Interpret The Judgement Of Vishakapatnam Special Benchtribunal Namely Meril v. Addl Cit ?Failed To Interpret The Judgement Of Vishakapatnam Special Benchtribunal Namely Merilyn Shipping & Transports Vs. Addl Cit ?
High Court · 2023 · Dismissed
Revenue
Madurai District v. The Income Tax Officer
High Court · 2023 · Dismissed
Revenue
Wp(Md)/27584/2022 Of D D 388 Kuppammalpatti Primary v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
M/S Jharkhand Bijili Vitran Nigam Limited v. Principal Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Wp(C)/9919/2019 Of Sibi Joy v. Income-Tax Officer (Tds)
High Court · 2023 · Dismissed
Revenue
We Have Heard Sri.arun Raj S., Learned Counsel For Theappellant And Sri.navneeth N.nath, The Learned Standing Counsel Forthe Department v. Vidyut Metallicsltd. (2007) 8 Scc688, It Was Observed That As A General Rule, Each Years Assessmentis Final Only For That Year And Does Not Govern Later Years B
High Court · 2022 · Allowed
—
Agricultural Cooperative Credit Society Rep v. The Income Tax Officer
High Court · 2022 · Allowed
Assessee
Erode District v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Wp/17136/2022 Of S.n.299, Molasi Primary Agricultural v. The Income Tax Officer
High Court · 2022 · Dismissed
Revenue
J.j v. The Income Tax Officer, Office Of The Income Tax Officer, Thiruvallur District, Thiruvallur
High Court · 2022 · Dismissed
Revenue
Sri. Aravind v. Chavan, Advocate
High Court · 2022 · Partly Allowed
—
Ita/35/2020Principal Commissioner Of Income Tax-5, Kolkata v. M/S. L.g.w. Ltd
High Court · 2022 · Dismissed
Assessee
Ita/60/2014 Of The Commissioner Of Income-Tax v. M/S Bangalore Metro Rail Corporation Ltd
High Court · 2022 · Dismissed
Assessee
Facilitate Analysis v. Commissioner Of Income Tax-I,New Deln]V Conclusion45
High Court · 2022 · Other
—
Keeping In View The Scope Of Judicial Review While Scrutinizing Anotice Issued Under Section 148 Of The Income Tax Act As Explained Inraymond Woolen Mills Ltd v. The Petitioner Had Filed An Application For Review Of The Ordermainly On The Grounds That It Has Not Received Any Payment From Its
High Court · 2022 · Dismissed
Assessee
Given The Above Nature Of Contract, The View Taken By The Tribunal Following The Decision Of Its Pune Bench Dated 12[Th] August, 2015 In Ita v. City Corporation Ltd.) That The Assessee Was Liable To Deduct Tds From The Payments To The Contractors Under Section 194-C And Not 194-I Of The It Act Was A Pla
High Court · 2022 · Dismissed
—
Nafr v. Assistant Commissioner Of Income Tax, Central Circle-I, Raipur,District Raipur (Cg).Assistant Commissioner Of Income Tax, Central Circle-I, Raipur,District Raip
High Court · 2022 · Allowed
Assessee
Ita v. Western Electricity Supply Company Of Odisha Limited (Wesco
High Court · 2022 · Dismissed
Assessee
However, In Gouri Deepak Patel & Ors v. Newindia Assurance Co. Ltd., The Division Bench Ofbombay High Court Has Accepted The Interpretation Ofsection 194A Of Income Tax As Made In Smt.hansagauri Prafu
High Court · 2022 · Allowed
Assessee
Ita/120/2013 Of Comnr.of Income Tax v. Neelachal Ispat Niga
High Court · 2022 · Dismissed
Assessee
…. Appellant Mr.a.k. Roy, Advocate v. Commissioner Of Income Tax, Bhubaneswar
High Court · 2022 · Allowed
Assessee
With Regard To The Said Principle, The Cit(A) Relied Upon The Decision Of Thehon’ble Supreme Court In Radhasoami Satsang v. M/S. Height Insurance Services Ltd
High Court · 2021 · Dismissed
Assessee
Ita/513/2018 Of M/S Delhi International Airport Ltd v. The Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
Not Required In Case Of Assessee Even When Section 194A Contemplates Such Action On Part Of Assessee? v. Acit (Reported In 397 Itr Page 1)?
High Court · 2021 · Dismissed
—
The Hon’ble Mr. Justice v. Srishananda Income Tax Appeal
High Court · 2021 · Allowed
Assessee
The Principal Commissioner Of Income Tax 1 v. Asian Mills Pvt. Ltd
High Court · 2021 · Other
—
The Principal Commissioner Of Income Tax 1 v. Asian Mills Pvt. Ltd
High Court · 2021 · Allowed
Revenue
Wa/722/2019 Of Income Tax Officer (Tds) v. M/S.sarala Memorial Hospital
High Court · 2021 · Allowed
Revenue
Ita/70/2017 Of Sudarsanan P.s v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/29/2017 Of The Principal Commissioner Of Income Tax v. Smt.usha Murugan
High Court · 2021 · Dismissed
Assessee
The Principal Commissioner Of Income Tax – v. M/S.kal Comm. Private Ltd
High Court · 2021 · Dismissed
Assessee
Ita/141/2020 Of The Commissioner Of Income-Tax v. Texas Instruments India Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Madanlal B.chowatia v. The Joint Commissioner Of Income Tax (Tds) Tds Cell, Range -I
High Court · 2021 · Other
—
Commissioner Of Income Tax - Ii,Tiruchirapalli v. M/S.raman & Raman Automobiles Ltd
High Court · 2021 · Dismissed
Assessee
The Principal Commissioner Of Income Taxaaykar Bhavan,Patto, Panaji, Goa v. M/S. Dempo Industries Pvt. Ltd.,Dempo House, D.b. Marg,Campal, Panaji, Goa. …
High Court · 2021 · Dismissed
Assessee
Wp/19565/2008 Of M/S.sima Agencies v. The Income Tax Officer
High Court · 2021 · Other
—
Ita/324/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd
High Court · 2020 · Allowed
Revenue
Ita/328/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd
High Court · 2020 · Allowed
Revenue
Ita/327/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd
High Court · 2020 · Allowed
Revenue
Ita/326/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd
High Court · 2020 · Allowed
Revenue
Txa47-15&Ors v. The Joint Commissioner Of Income Tax,Range-1, Aaykar Bhavan, Plot
High Court · 2020 · Allowed
Assessee
Principal Commissioner Of Income Tax-2 v. M/S.bharathi Constructions
High Court · 2020 · Dismissed
Assessee
M/S Jharkhand Bijili Vitran Nigam Limited, Ranchi, Jharkhand v. Union Of India
High Court · 2020 · Other
—
Ita/202/2012 Of The Commissioner Of Income-Tax v. Bangalore Electricity Supply Co Ltd
High Court · 2020 · Dismissed
Assessee
Ita/210/2012 Of The Commissioner Of Income-Tax v. Bangalore Electricity Supply Co Ltd
High Court · 2020 · Dismissed
Assessee
Ita/215/2012 Of The Commissioner Of Income-Tax v. Bangalore Electricity Supply Co Ltd
High Court · 2020 · Dismissed
Assessee
Ita/212/2012 Of The Commissioner Of Income Tax v. Bangalore Electricity Supply Co Ltd
High Court · 2020 · Dismissed
Assessee
Ita/216/2012 Of The Commissioner Of Income-Tax v. Bangalore Electricity Supply Co Ltd
High Court · 2020 · Dismissed
Assessee
The Director Of Income Tax, (International Taxation), Vii Floor, Annexe Building v. The Income Tax Officer, International Taxation – I(2), Vii Floor, Annexe Building
High Court · 2020 · Dismissed
—
Gurudwara Sahib Patti Dhaliwal v. Chief Commissioner Of Income Tax
High Court · 2020 · Dismissed
Revenue
M/S Alfran Construction Pvt.ltd, Gomes Cato Complex,Near Cine Alankar, Mapusa-Goa v. Bhadang, Jj
High Court · 2019 · Dismissed
—
Wider In Scope Than Any Of The Tax Exemptions Provided Under Provisions Of The Income-Tax Act, 1961. Referring To A Decision Of The High Court Of Andhra Pradesh v. Madaparabil Varkey Varghese
High Court · 2019 · Dismissed
Assessee
Wp/11618/2016 Of Devas Multimedia Private Limited v. The Principal Commissioner Of Income-Tax
High Court · 2019 · Allowed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 3 v. M/S Gujarat Narmada Valley Fertilizer And Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Corporate Circle 2,Madurai v. M/S. Sri Parameswari Spinning Mills Private Limited,4A Mill Premises
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax 2 v. Judgement
High Court · 2019 · Dismissed
Assessee
From The Above Discussion, It Can Clearly Be Seen Thatcompensation On A Depreciable Asset Cannot Be Said To Be Covered Bysection 96 Of The Rfctlaar Act.” v. Union Of India In W.p.(C)
High Court · 2019 · Allowed
—
Subsequently The Apex Court Has Also Delivered The Judgment In The Case Of New Okhla Industrial Development Authority ( v. The Appeals Are Thus Disposed Of Finally. No Costs
High Court · 2019 · Other
—
Commissioner Of Income Tax v. Branch Manager, J&K Bank Limited
High Court · 2019 · Dismissed
Assessee
Mr Vibhooti Malhotra, Mr Tapesh Sankhla, Advocates v. Make My Trip India Pvt. Ltd
High Court · 2019 · Allowed
—
Both The Learned Counsels Fairly Agreed That Thesaid Questions Are Covered By A Decision Of This Court Inthe Case Of Commissioner Of Income Tax v. Ashok Leylandfinance Ltd. [(2013) 213 Taxman 0204], Wherein It Was Hasheld As Under
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Taxchennai.appellant In Both T.c.a.'s v. M/S.ashok Leyland Finance Ltdsudharshan Buildingsno.86 Chamiers Roadchennai 18.Respondent In Both T.c.a.'s
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 2 v. Komal Amin Exports Pvt Ltd
High Court · 2019 · Dismissed
Assessee
In Commissioner Of Income Tax v. V.s.dempo & Co. (P.)Ltd.[1
High Court · 2019 · Allowed
Revenue
Ita/482/2009 Of Poovath Paree & Sons, Stevedores,Db Khon v. Dy.commissioner Of Income Tax Cir-Ekm
High Court · 2019 · Other
—
Principal Commissioner Of Income-Tax-27 v. Vijay S. Poojari
High Court · 2019 · Dismissed
Assessee
Since The Prayer Of The Petitioners In All The Petitions Is The Same, We Reproduce Prayer From Special Civil Application v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application
High Court · 2018 · Allowed
Assessee
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application
High Court · 2018 · Allowed
Assessee
M/S.star Health And Allied Insurance Co. Ltd., Rep. By Its Chief Financial Officer Mr.s.ramaswamy v. Income Tax Officer, Tds Ward-Ii (4), 7[Th] Floor, New Block
High Court · 2018 · Dismissed
Revenue
Wtax/394/2016 Of Canara Bank v. Commissioner Of Income Tax Appeals And 2 Ors
High Court · 2018 · Allowed
Assessee
Iapl/225/2017 Of Union Bank Of India Ada Branch Jaipur House Agra v. The Additional Commissioner Of Income Tax Tds Kanpur
High Court · 2018 · Dismissed
Revenue
In This Income Tax Appeal, All Three Substantial Questionsof Law Raised Are Said To Be Covered By The Decision Of Theapex Court In The Case Of Commissioner Of I v. In View Of The Above, As All The Questions Raised Standanswered By The Above Decision, The Appeal Has No Meritand Is, Accordingly, Dismissed
High Court · 2018 · Dismissed
Assessee
Ita v. Dakshin Haryana Bijlivitran Nigam Ltd. Hisar, Decided On 1.10.2014
High Court · 2018 · Other
—
Tribunal Vide Order Dated 15.07.2015 Following The Earlier Orders In The Caseof Assessee For The Assessment Years 2006-07 And 2007-08 And Relying Upondecision O v. “7. The Problem Which Arises In These Cases 1Sthat There 1S No Expert Evidence From The Side Ofthe Department To Show How Human Interventiontakes Place, Particu
High Court · 2018 · Other
—
Ita 728/09 v. Ratan Melting & Wire Industries],A Decision Of The Constitution Bench Of The Hon'blesupreme Court, Is Relied On To Urge That The Circularissued By The Board Tho
High Court · 2018 · Allowed
—
Ita/148/2016 Of The Commissioner Of Income Tax (Tds) v. Eurotech Maritime Academy Pvt. Ltd
High Court · 2018 · Allowed
Revenue
The Commissioner Of Income Tax, Media Circle, Chennai v. Shri C.venkataraju
High Court · 2018 · Dismissed
Assessee
Itxa/322/2016 Of The Commissioner Of Income Tax (Tds)-1 v. M/S. Avenue Supermarts Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Iapl/295/2016 Of The Commissioner Of Income Tax Tds Kanpur And Another v. Spice Mobility Ltd. Noida
High Court · 2018 · Dismissed
Assessee
Wp/13314/2017 Of Mphasis Limited v. The Deputy Commissioner Of Income Tax
High Court · 2018 · Other
—
The Deputy Collector (Revenue) (North) Pondicherry, Revenue Complex, Kamaraj Salai, Saram, Pudhucherry – 605 013 v. The Income Tax Officer Tds Ward Deivanayagam Pillai Thottam Muthialpet Puducherry – 605 005
High Court · 2018 · Allowed
—
Ita/338/2016 Of The Commissioner Of Income Tax Chandigarh v. M/S Ocm India Ltd Amritsar
High Court · 2018 · Allowed
Revenue
Itxa/1299/2015 Of The Commissioner Of Income Tax (Tds) - 1 v. M/S Go Airlines India Ltd
High Court · 2018 · Dismissed
Assessee
Date Of Order: 23.03.2018 Ita v. The Biapurdistrict Central Co-Op. Bank Ltd
High Court · 2018 · Dismissed
Assessee
Ita/37/2014 Of Commissioner Of Income Tax Tds Kanpur v. Income Tax Appeal
High Court · 2018 · Dismissed
—
Ita/138/2013 Of The Commissioner Of Income Tax-1 v. M/S Pioneer Peresonalised Holiday P. Ltd
High Court · 2018 · Other
—
Pr. Commissioner Of Income Tax-I, Ludhiana v. Baldev Singh
High Court · 2018 · Allowed
Revenue
Itxa/804/2015 Of Commissioner Of Income Tax (Tds)-1 v. K. Raheja Corporate Services Pvt Ltd
High Court · 2018 · Dismissed
Assessee
M/S Tata Teleservices (Maharashtra) Limited v. The Deputy Commissioner Of Income
High Court · 2018 · Other
—
The Assistant Commissioner Of Income Tax,O/O. The Assistant Commissioner Of Income Tax,Non-Corporate Circle-11, Chennai - 6 v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2018 · Allowed
Revenue
Ita/88/2017 Of M/S Jabalpur Development Authority v. The Deputy Commissioner Of Income Tax (Tds)
High Court · 2018 · Allowed
Assessee
M/S. Sun Outsourcing Solutions Pvt. Limited, A Private Limited Company v. <Gist
High Court · 2017 · Dismissed
—
Ita/121/2016 Of The Principal Commissioner Of Income Tax v. M/S.plantation Corporation Of Kerala Ltd
High Court · 2017 · Allowed
Revenue
M/S. Randstad India Pvt. Ltd., Rep. By Its Director, Mr. Viswanath Pudukkod v. The Deputy Commissioner Of Income Tax, Large Tax Payer Unit
High Court · 2017 · Other
—
Principal Commissioner Of Income Tax, Jaipur-2, Jaipur v. Mahendra Kumar Sharma
High Court · 2017 · Allowed
Revenue
Principal Commissioner Of Income Tax Jaipur-I, Jaipur v. M/S. Vaishali Urban Co-Operative Bank Ltd., D
High Court · 2017 · Dismissed
Assessee
M/S Soma Trg Joint Venture v. Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
The Commissioner Of Income Tax v. Kajaria Ceramics Ltd.through
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, (Tds), Jaipur v. The Chief Engineer, Bisalpur Project, Raj. Urbaninfrastructure, Development Project, Jaipur
High Court · 2017 · Allowed
Revenue
Itxa/236/2015 Of The Commissioner Of Income Tax-6 v. M/S. Ask Wealth Advisors Pvt.ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax-I, New Central Revenue Building ,Statue Circle, Jaipur(Raj v. M/S Daulat Enterprises
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax, Jammu v. M/S Manzoor Ahmad Walvir
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. Shr. Manzoor Ahmed Walvir
High Court · 2017 · Allowed
Revenue
M/S Hindustan Coca Cola Beverages Pvt. Ltd., Plot No. Sp 39-40,Riico Industrial Area Kaladera, Jaipur v. The Commissioner Of Income Tax-Iii, Jaipur
High Court · 2017 · Allowed
Assessee
Itxa/197/2015 Of Commissioner Of Income Tax-Tds-2 v. M/S. Rameshwar Developer
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jaipur v. National Highway Authority Of India Ltd
High Court · 2017 · Dismissed
Assessee
Mr. Asheesh Jain, Senior Standing Counsel With Mr. Vikrant A. Maheshwari, Advocate In Ita Nos.561/2005633/2005; 688/2005. Counsel With Mr. Vikrant A. Maheshwari v. I.t.c. Limited
High Court · 2017 · Other
—
Integra And Is Covered By The Decision Of The Co-Ordinate Benchi.e. The Commissioner Of Income Tax And Another v. The Ilkalco-Operative Bank Ltd., The Co-Ordinate Bench In The Saidcase Has Held As Below
High Court · 2017 · Dismissed
Assessee
Ita/41/2016 Of . Commissioner Of Income Tax v. Versus ...Appellant
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jaipur v. National Highway Authority Of India Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jaipur v. National Highway Authority Of India Ltd
High Court · 2017 · Dismissed
Assessee
Union Of India v. Mohta & C. V. Bhadang, Jj
High Court · 2017 · Allowed
—
Itxa/1541/2014 Of The Commissioner Of Income Tax-Tds v. M/S.trent Ltd (Santnam Realtors Pvt Ltd)
High Court · 2017 · Dismissed
Assessee
Rajesh Projects (India) Pvt. Ltd v. Commissioner Of Income Tax (Tds)-Ii And Ors
High Court · 2017 · Allowed
Assessee
Wp(C)/5058/2017 Of Haji M.asanar v. The Commissioner Of Income Tax (Tds)
High Court · 2017 · Allowed
Assessee
Mohan Lal Rathore Son Of Shri Mangi Lal Rathore, By Caste Teli,Resident Of Begu, Tehsil Begu, District Kota v. Union Of India- Through Commissioner, Income Tax Department, Ward
High Court · 2017 · Dismissed
Revenue
Itxa/1313/2014 Of The Commissioner Of Income Tax (Tds) v. M/S Ub Engineering Ltd
High Court · 2017 · Dismissed
Assessee
Ita/100106/2015 Of Maratha Co-Ooperative Bank Ltd v. The Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Ita/100108/2015 Of Maratha Co-Ooperative Bank Ltd v. The Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Ita/100107/2015 Of Maratha Co-Ooperative Bank Ltd v. The Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Itxa/1467/2014 Of Commissioner Of Income Tax-Tds v. Bkc Properties Pvt.ltd
High Court · 2017 · Dismissed
Assessee
Wp(C)/38405/2016 Of Baiju v. The Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Itxa/180/2015 Of The Commissioner Of Income Tax Tds v. M/S Shree Sawan Builders And Developers Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Itxa/176/2015 Of Commissioner Of Income Tax (Tds) v. Shelton Infrastructure Pvt.ltd
High Court · 2016 · Dismissed
Assessee
Itxa/393/2016 Of Principal Commissioner Of Income Tax (Tds) -2 v. Shah Group Builders And Infra Projects Ltd
High Court · 2016 · Dismissed
Assessee
Itxa/908/2014 Of The Commissioner Of Income Tax,Tds Mumbai v. M/S Shree Naman Hotels Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Itxa/912/2014 Of The Commissioner Of Income Tax Tds Mumbai v. M/S. Shree Naman Developers Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Alwar v. M/S. Allora Service Station, Kumher Gate, Alwar
High Court · 2016 · Allowed
Revenue
Wp(C)/35071/2016 Of Sheena Benny v. The Commissioner Of Income Tax (Tds)
High Court · 2016 · Allowed
Assessee
Ita/632/2015 Of The Commissioner Of Income Tax v. M/S The Shamrao Vithal
High Court · 2016 · Dismissed
Assessee
Ita/485/2015 Of The Commissioner Of Income Tax v. The Hubli Urban Co Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Ita/483/2015 Of The Commissioner Of Income Tax v. The Hubli Urban Co Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Ita/486/2015 Of The Commissioner Of Income-Tax v. The Hubli Urban Co Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Ita/661/2015 Of The Commissioner Of Income Tax v. M/S The Reddi Sahakara Bank Niyamitha
High Court · 2016 · Dismissed
Assessee
Ita/482/2015 Of The Commissioner Of Income Tax v. The Hubli Urban Co Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Ita/628/2015 Of The Commissioner Of Income Tax v. M/S The Shamrao Vithal
High Court · 2016 · Dismissed
Assessee
Ita/484/2015 Of The Commissioner Of Income Tax v. The Hubli Urban Co Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Ita/629/2015 Of The Commissioner Of Income Tax v. M/S The Shamrao Vithal
High Court · 2016 · Dismissed
Assessee
Ita/487/2015 Of The Commissioner Of Income Tax v. The Hubli Urban Co Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Ita/481/2015 Of The Commissioner Of Income Tax v. The Hubli Urban Co Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Ita/631/2015 Of The Commissioner Of Income Tax v. M/S The Shamrao Vithal
High Court · 2016 · Dismissed
Assessee
? By The Impugned Order, The Appellate Tribunalhas Remanded The Matter Directing The Assessing Officerto Verify As Per The Decision Of The Hon’ble Supremecourt v. Eli Lilly Co. Reported In 312 Tr 225 (Sc)Whether Payee Has Paid
High Court · 2016 · Allowed
—
Ita/100181/2015 Of Shree Basaveswwar Co-Op. Bank Ltd v. The Commissioner Of Income-Tax (Appeals)
High Court · 2016 · Allowed
Assessee
Ita/100182/2015 Of Shree Basaveswwar Co-Op. Bank Ltd v. The Commissioner Of Income-Tax (Appeals)
High Court · 2016 · Allowed
Assessee
Learned Counsel For The Revenue Fairly Conceded That This Courtin The Case Of The Assessee Itself, Namely Commissioner Of Income Tax(Tds v. Tribunal
High Court · 2016 · Dismissed
Assessee
Hindustan Coca Cola Beverages Pvt. Ltd v. Jt. Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
The Commissioner Of Income Tax Chennai v. M/S.srivathsa Industries
High Court · 2016 · Allowed
Revenue
Society Bank v. In The Order Under Appeal Before Us, The Tribunal Noticed That,During The Relevant Previous Year, The Assessee Had Paid Interest To
High Court · 2016 · Dismissed
—
Pr. Commissioner Of Income Tax-4 v. Invecon Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
The Aforesaid Contention Of The Assessees Was On The Basis That Thespecial Bench Of The Tribunal Itself In The Case Ofmerilyn Shipping& Transport v. Addl. Commissioner Of Income Tax (2012) 70 Dtr 81Had Accepted The Said Contention. It Is Aggrieved By These Orders Ofthe Tribunal, The Revenue Has Filed These A
High Court · 2016 · Other
—
Learned Counselappearing{Forthe,--.//,75 Revenue v. The National Co-Operativebank Limited. In The Above Referred Decision, This—Court Observed Thus
High Court · 2016 · Dismissed
Assessee
We Have Heard Mr.dilip For Sri K.v. Aravind,Learned Counselappearing{Forthe-../00-86 Revenue v. The National Co-Operativebank Limited. In The Above Referred Decision, This—Court Observed Thus
High Court · 2016 · Dismissed
Assessee
He It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
He It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
He It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
We Have Heard Mr.dilip For Sri K.v. Aravind,Learned Counselappearing{Forthe-../00-86 Revenue v. The National Co-Operativebank Limited. In The Above Referred Decision, This—Court Observed Thus
High Court · 2016 · Dismissed
Assessee
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
We Have Heard Mr.dilip For Sri K.v. Aravind,Learned Counselappearing{Forthe-../00-86 Revenue v. The National Co-Operativebank Limited. In The Above Referred Decision, This—Court Observed Thus
High Court · 2016 · Dismissed
Assessee
He It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
Learned Counselappearing{Forthe,--.//,75 Revenue v. The National Co-Operativebank Limited. In The Above Referred Decision, This—Court Observed Thus
High Court · 2016 · Dismissed
Assessee
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
Of Banking, Hence Specific Provisions Inany.caseovetrtridethegeneralprovisions?” v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
Of Banking, Hence Specific Provisions Inany.caseovetrtridethegeneralprovisions?” v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
!6"Whether The Tribunal Was Correct In Notappreciating The Fact That The Provision Ofappreciating The Fact That The Provision Of v. The National Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
Learned Counselappearing{Forthe,--.//,75 Revenue v. The National Co-Operativebank Limited. In The Above Referred Decision, This—Court Observed Thus
High Court · 2016 · Dismissed
Assessee
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
He It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
Operative Society Carrying On The Business_Of Banking, Hence Specific Provisions Inany.ca Seovetticesthegeneralprovisions?” v. The National Co-Operative Bank Limited. In The Above.referred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
It Act,1961? v. Thenational Co-Operative Bank Limited. In The Abovereferred Decision, This Court Observed Thus
High Court · 2016 · Dismissed
—
Ita/604/2015 Of The Commissioner Of Income Tax v. The National Co-Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
R By Sri.k.m.v.pandalai, Income Tax Department R1,2 By Government Pleader, Sri. Liju v. Stephen
High Court · 2016 · Allowed
Revenue
M/S.foxconn India Developer (P) Ltd.,Sipcot Hi Tech Sipcot,Sunguvarchatram Tk,Kancheepuram District v. The Income Tax Officer, Tds Ward-Ii(3),Chennai - 600 034
High Court · 2016 · Allowed
Assessee
Ita/438/2012 Of The Commissioner Of Income Tax v. Gulbarga Electricity Supply Company Ltd
High Court · 2016 · Allowed
Revenue
Ita/660/2015 Of The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)
High Court · 2016 · Allowed
Revenue
M/S. Tril Inforpark Limited Ramanujan It City Taramani Rajiv Gandhi Salai, Omr Chennai 600 113 v. The Income Tax Officer (Tds) Ward-1(1) Chennai 600 034
High Court · 2016 · Allowed
Assessee
Cwjc/16015/2015 Of Nai Rajdhani Path Pramandal v. Coram: Honourable Mr. Justice I. A. Ansari And
High Court · 2016 · Other
—
Ita/100162/2015 Of The Principal Commissioner Of Income Tax v. The Bagalkot District Central
High Court · 2015 · Dismissed
Assessee
Rendered Anytechnical Services To Them; M/S.alkor Petroo Limited Obtained Technical Data From v. Sri B.narasimha Sarma, Learned Senior Standing Counsel For The Income-Tax Department, Would Reiterate The Very Same Submissions Urged On Behalf Of Therevenue Be
High Court · 2015 · Dismissed
Revenue
Rp/448/2015 Of M/S Manipal Health Systems Pvt.ltd v. The Commissioner Of Income-Tax
High Court · 2015 · Dismissed
Revenue
Appellantthrough: Ms Sumchi Aggarwal, Senior Standingcounsel With Ms Lakshmi Gurung, Juniorstanding Counsel, Ms Radhika Gupta And Mrabhishek Sharma, Advocates v. Dr. Jaideep Kumar Sharma
High Court · 2015 · Dismissed
—
The Matter 1S No Longerres Integra. Identical Matter Has Alreadybeen Decided By This Court Incommissioner Of Income Tax (Ids)Chandigarh v. Dakshin Haryana Byli Vitran Nigam Limited,Ita
High Court · 2015 · Other
—
The Honourable Mr. Justice R. Mahadevan v. The Joint Commissioner Of Income Tax (Tds), Tds Cell, Range-I
High Court · 2015 · Other
—
M/S Council For Citrus And Agri Juicing In Punjab, Chandigarh v. Commissioner Of Income Tax (Tds) And Another
High Court · 2015 · Dismissed
Revenue
Director Of Income Tax I v. Mitchell Drilling International Pvt Ltd
High Court · 2015 · Dismissed
Assessee
Ita/81/2014 Of The Commissioner Of Income Tax v. The Executive Engineer
High Court · 2015 · Allowed
Revenue
Wp/2460/2015 Of M/S. Vodafone South Ltd v. By The
High Court · 2015 · Other
—
Ita/185/2015 Of Commissioner Of Income Tax Faridabad v. Naresh Jindal
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-Ii v. M/S Delhi Transco Ltd
High Court · 2015 · Dismissed
Assessee
Ita/5027/2010 Of The Commissioner Of Income Tax v. M/S Maruti Subray Patil
High Court · 2015 · Allowed
Revenue
Reliance Industries Ltd v. Commissioner Of Income Tax, Mumbaiand Ors
High Court · 2015 · Dismissed
Revenue
We Have Heard The Arguments Of Sri.a.shankar v. Volkart Brothersand Others Reported In 1971 (82) Itr 50 Co
High Court · 2015 · Allowed
—
Ita/432/2009 Of The Commissioner Of Income Tax v. M/S Crane Software International Ltd
High Court · 2015 · Dismissed
Assessee
Cwp/26441/2014 Of M/S Kudos Chemie Ltd v. Assistant Commisioner Of Income Tax (Tds) Chandigarh
High Court · 2015 · Other
—
Itxa/336/2013 Of The Commissioner Of Income Tax (Tds) v. M/S. Maharashtra State Electricity Distribution Company Limited
High Court · 2015 · Other
—
Commissioner Of Income Tax v. M/S Lila Sons Breweries Ltd
High Court · 2015 · Dismissed
Assessee
Itxa/1713/2013 Of Commissioner Of Income Tax -4 v. M/S Karma Energy Ltd
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax (Tds),Income Tax Office,Pmt Building, Swargate,Pune v. Pushpadanteshwar Sahakari Sakharkarkhana Ltd., Samsherpur,Tq. & Dist-Nandurbar
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax (Tds v. Pushpadanteshwar Sahakari Sakhar Karkhana Ltd
High Court · 2015 · Dismissed
Assessee
Ita/318/2009 Of The Commissioner Of Income Tax v. Sri.pradeep Kar
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Tax, 47 C.h. Ara, P.o. & P.s. Bishtupur, Jamshedpur, District: Singhbhum East v. Md. Tabarak
High Court · 2015 · Allowed
Revenue
National Insurance Co. Ltd., Regd. Office At 3Rd Middleton Street, Kolkata v. Union Of India Through Finance Secretary Deptt. Of Finance, New Delhi
High Court · 2015 · Allowed
—
Wp/47538/2014 Of Kamashetty v. The Income-Tax Officer
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax (Tds), Chandigarh v. State Bank Of Patiala Sectt., Shimla
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax (Tds), Chandigarh v. State Bank Of Patiala Sectt. Shimla
High Court · 2014 · Allowed
Revenue
Itta/116/2004 Of The Commissioner Of Income Tax -Iv v. M/S. A.p.state Road Transport Corporatin
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax, Chd v. Chief Project Manager, Railway Electrification, Ambala
High Court · 2014 · Other
—
Commissioner Of Income Tax (Tds v. Oil & Natural Gas Corporation (India) Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Klt 782 [Infopark Kerala v. Asst. Commissioner Ofincome Tax] And 2013 (3) Klt 941 [Thomas Vs. Districtcollector
High Court · 2014 · Other
—
And 201(1A) Of The Act. On Appeal, The Cit (Appeals) Held That Since The Ownership Of The Print Never Rests With The Exhibitor It Cannot Be Considered As ‘Any W v. Having Heard Mr. Bhatt, Learned Counsel Appearing On Behalf Of The Department And The Question Posed For Consideration By Us Which Is Reproduced Hereinabove And
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax v. Sunset Drive-In Cinema Pvt.ltd....opponent(S
High Court · 2014 · Dismissed
Assessee
Vodafone Cellular Limited 1045 v. The Commissioner Of Income Tax (Appeals) Ii 63-A, Race Course Road, Coimbatore. 2.The Deputy Commissioner Of Income Tax Tds Circle
High Court · 2014 · Allowed
Assessee
Commissioner Of Income Tax v. H.c.fruits Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Mr. Jehangir H C Jehangir v. The Income Tax Officer 12(3)(1
High Court · 2014 · Allowed
Assessee
Learned Income Tax Appellate Tribunal By Orderdated 3.6.2010 Dismissed The Appeal By Relying Upon Thejudgment Of Hon'ble Bombay High Court In The Case Of Ramesh v. This Appeal As Per Provisions Of Section 260-A Ofthe Act Of 1961 Is Preferred To Challenge The Order Passedby The Income Tax Appellate Tribunal, Jodhpur Affirmi
High Court · 2014 · Allowed
—
Itta/219/2003 Of M/S Ashish Silk Mills (P) Ltd. Rep By Its M.d v. The Income Tax Officer (Tds)
High Court · 2014 · Dismissed
Revenue
Itta/50/2002 Of The Commissioner Of Income Tax Ap-2 Hyd v. Totally Different And The Same Can Be Treated As Binding Precedent
High Court · 2014 · Other
—
Itta/52/2003 Of D.ramakotaiah And Co.vij v. Asst.commi.of Income Tax Vij
High Court · 2014 · Dismissed
Revenue
Ita/590/2013 Of The Commissioner Of Income Tax v. Sri Santosh Kumar Shetty
High Court · 2014 · Dismissed
Assessee
Taxc/36/2013 Of Income Tax Officer Tds Raipur v. Naya Raipur Deve. Autho
High Court · 2014 · Dismissed
Assessee
Ita/164/2008 Of Venkatesh Dutt v. Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Itxa/252/2012 Of The Commissioner Of Income Tax -Ii v. Smc Ambikar Jv
High Court · 2014 · Allowed
Revenue
Wp/11288/2014 Of Mr Dushyant Naagar v. The Commissioner Of Income Tax(Tds)
High Court · 2014 · Other
—
The Tirunelveli District Central Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Appeals)-Ii, Income Tax Department, V.p.r.nadar Road, Madurai
High Court · 2014 · Other
—
The Ramanathapuram District Central Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Appeals)-Ii, Income Tax Department, V.p.r.nadar Road, Madurai
High Court · 2014 · Other
—
Order v. Learned Counsel Appearing For The Income Tax Departmentsubmits That Already Appeal Has Been Filed By The Petitioner Andthe Same Is Pending Before The First Resp
High Court · 2014 · Other
—
The Sivagangai District Central Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Appeals)-Ii, Income Tax Department, V.p.r.nadar Road, Madurai
High Court · 2014 · Other
—
The Ramanathapuram District Central Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Appeals)-Ii, Income Tax Department, V.p.r.nadar Road, Madurai
High Court · 2014 · Other
—
S.c.kumar v. Income Tax Officer And Others
High Court · 2014 · Allowed
Assessee

Key issues litigated under Section 194

Section 194 case law — FAQs

What does Section 194 of the Income-tax Act deal with?
This page collects 415 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 194.
How many case laws are available on Section 194?
EaseValue has indexed 415 income-tax judgments citing Section 194 — each with parties, citation, court, year, outcome and the full order text.
How can Section 194 judgments help my case?
They show how courts have decided Section 194 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

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General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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