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Case Law › Section 194
Income-tax Act · Case Law

Section 194 Income Tax Case Law

Browse 252 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 252 of 252)

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
—
Commissioner Of Income Tax-Tds-01 v. Diamond Tree
High Court · 2025 · Dismissed
Assessee
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
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
—
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
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
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
—
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
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
—
The Principal Commissioner Of Income Tax, Trichy v. M/S.raja Transports
High Court · 2023 · Dismissed
Assessee
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
—
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
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
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
—
Ita v. Western Electricity Supply Company Of Odisha Limited (Wesco
High Court · 2022 · Dismissed
Assessee
Ita/120/2013 Of Comnr.of Income Tax v. Neelachal Ispat Niga
High Court · 2022 · Dismissed
Assessee
Ita/513/2018 Of M/S Delhi International Airport Ltd v. The Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
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
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/326/2013 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
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/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/202/2012 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
Gurudwara Sahib Patti Dhaliwal v. Chief Commissioner Of Income Tax
High Court · 2020 · Dismissed
Revenue
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
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
—
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
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application
High Court · 2018 · Allowed
Assessee
Wtax/394/2016 Of Canara Bank v. Commissioner Of Income Tax Appeals And 2 Ors
High Court · 2018 · Allowed
Assessee
Ita v. Dakshin Haryana Bijlivitran Nigam Ltd. Hisar, Decided On 1.10.2014
High Court · 2018 · Other
—
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
Wp/13314/2017 Of Mphasis Limited v. The Deputy Commissioner Of Income Tax
High Court · 2018 · Other
—
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
—
Ita/88/2017 Of M/S Jabalpur Development Authority v. The Deputy Commissioner Of Income Tax (Tds)
High Court · 2018 · Allowed
Assessee
Ita/121/2016 Of The Principal Commissioner Of Income Tax v. M/S.plantation Corporation Of Kerala Ltd
High Court · 2017 · Allowed
Revenue
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
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
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
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
Itxa/1313/2014 Of The Commissioner Of Income Tax (Tds) v. M/S Ub Engineering Ltd
High Court · 2017 · Dismissed
Assessee
Ita/100107/2015 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/100106/2015 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/393/2016 Of Principal Commissioner Of Income Tax (Tds) -2 v. Shah Group Builders And Infra Projects 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
Itxa/176/2015 Of Commissioner Of Income Tax (Tds) v. Shelton Infrastructure Pvt.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/180/2015 Of The Commissioner Of Income Tax Tds v. M/S Shree Sawan Builders And Developers Pvt. 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/487/2015 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/485/2015 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/482/2015 Of The Commissioner Of Income Tax v. The Hubli Urban Co Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Ita/632/2015 Of The Commissioner Of Income Tax v. M/S The Shamrao Vithal
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/661/2015 Of The Commissioner Of Income Tax v. M/S The Reddi Sahakara Bank Niyamitha
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/484/2015 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
Ita/481/2015 Of The Commissioner Of Income Tax v. The Hubli Urban Co Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
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
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
Pr. Commissioner Of Income Tax-4 v. Invecon Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Ita/604/2015 Of The Commissioner Of Income Tax v. The National Co-Operative Bank Ltd
High Court · 2016 · Dismissed
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
Ita/100162/2015 Of The Principal Commissioner Of Income Tax v. The Bagalkot District Central
High Court · 2015 · Dismissed
Assessee
Rp/448/2015 Of M/S Manipal Health Systems Pvt.ltd v. The Commissioner Of Income-Tax
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 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
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
—
Commissioner Of Income Tax v. Sunset Drive-In Cinema Pvt.ltd....opponent(S
High Court · 2014 · Dismissed
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
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
—
Wp/17037/2014 Of M/S Remco (Bhel) House Building Co-Operative v. The Income Tax Officer (Tds)
High Court · 2014 · Other
—
S.c.kumar v. Income Tax Officer And Others
High Court · 2014 · Allowed
Assessee
Ita/916/2007 Of M/S Mac Charles (India) Ltd v. The Asst Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
The Marathwada Urban Bank Co-Op.association Limited v. The Income Tax Officer,District Beeddistrict Beed
High Court · 2014 · Other
—
Indus Towers Ltd.… v. Cit & Ors.…
High Court · 2014 · Allowed
Assessee
Ita/683/2007 Of The Commissioner Of Income Tax v. M/S Srinivasa Builders
High Court · 2014 · Allowed
Revenue
So Far As Question v. Income Tax
High Court · 2013 · Other
—
Ita v. Ita
High Court · 2013 · Other
—
Commissioner Of Income Tax Ahmedabad Iv v. Omprakash R Chaudhary....opponent(S
High Court · 2013 · Dismissed
Assessee
J U D G M E N T v. Assistant Commissioner Of Income Tax[2008 (4) 782
High Court · 2013 · Other
—
J U D G M E N T v. Assistant Commissioner Of Income Tax[2008 (4) 782
High Court · 2013 · Other
—
J U D G M E N T v. Assistant Commissioner Of Income Tax. (2008 (4) Klt 782
High Court · 2013 · Other
—
M/S Ongc Ecpf Trust v. Assistant Commissioner Of Income Tax
High Court · 2013 · Allowed
Assessee
Negotiated Basis v. Asst.commissioner Of Income Tax(2008 (4) Klt 892
High Court · 2013 · Other
—
Negotiated Sale And Accordingly, Price Was Fixed. The v. Asst.commissioner Of Income Tax (2008 (4) Klt 892
High Court · 2013 · Other
—
P.a. To Judge v. Chitambaresh, J
High Court · 2013 · Other
—
J U D G M E N T v. Assistant Commissioner Of Income Tax[2008 (4) 782
High Court · 2013 · Other
—
J U D G M E N T v. Assistant Commissioner Of Income Tax[2008 (4) 782
High Court · 2013 · Other
—
J U D G M E N T v. Assistant Commissioner Of Income Tax[2008 (4) 782
High Court · 2013 · Other
—
J U D G M E N T v. Assistant Commissioner Of Income Tax[2008 (4) 782
High Court · 2013 · Other
—
Wp/12821/2013 Of M/S. Hyderabad Race Club v. The Dy. Commissioner Of Income Tax
High Court · 2013 · Dismissed
Revenue
Itxa/1088/2013 Of The Commissioner Of Income Tax -4 Mumbai v. Money Care Securities And Financial Services Ltd
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax (Tds), Chandigarh v. M/S Bharat Sanchar Nigam Limited, O/O Gmtd, Rewari
High Court · 2013 · Dismissed
Assessee
Wp(C)/10621/2004 Of Kerala Khadi Workers'welfare Fund Board v. Commissioner Of Income Tax,Trivandrum
High Court · 2013 · Other
—
The Commissioner Of Income Tax (Tds v. M/S.piramal Healthcare Limited
High Court · 2013 · Dismissed
Assessee
Wp(C)/30034/2009 Of Kerala State Nirmiti Kendra v. The Commissioner Of Income Tax & Others
High Court · 2012 · Other
—
Itta/284/2012 Of Commissioner Of Income Tax-Vi v. M/S Shri Gautam Gupta
High Court · 2012 · Allowed
Revenue
Wa/192/2007 Of Srinivasaiah v. Income Tax Officer
High Court · 2012 · Allowed
Assessee
T.a./49/2010 Of Commissioner Of Income Tax v. M/S Sheo Prasad Poddar Huf
High Court · 2012 · Other
—
Wp(C)/14226/2012 Of The Thathamangalam Service Co-Operative Bank Ltd v. The Income Tax Officers (Tds)
High Court · 2012 · Other
—
Ita/1425/2006 Of The Commissioner Of Income Tax v. The Bangalore District Cooperative Milk
High Court · 2012 · Dismissed
Assessee
Commissioner Of Income Tax v. Career Lai.incher India Ltd
High Court · 2012 · Other
—
Taxap/65/2000 Of Comm. Of Income Tax v. Krishna Cold Storage
High Court · 2012 · Dismissed
Assessee
Ita/596/2009 Of Commissioner Of Income Tax, Cochin v. Smt. Pushpa Vijay, M/S Pure Rubber Co
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax (Tds v. M/S American Express Bank Ltd
High Court · 2011 · Allowed
Revenue
Itxa/4716/2010 Of The Commissioner Of Income Tax -13 v. Global Exim
High Court · 2011 · Other
—
Pawan Kumar (Huf v. The Commissioner Of Income Tax,Karnal
High Court · 2011 · Allowed
Assessee
Commissioner Of Income Tax v. Truck Operators’ Union
High Court · 2011 · Dismissed
Assessee
Itta/22/1999 Of M/S Sri Lakshmi Ganeswara Khammam v. Income Tax Officer Khammam
High Court · 2011 · Dismissed
Revenue
Ms.premlatabansal,Sr.advocatewithmr.deepakanand, Advocate v. Cargill Globaltrading Pvt. Ltd
High Court · 2011 · Allowed
—
Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/ S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/ S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/ S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Trichirapalli v. D. Rathinam
High Court · 2011 · Dismissed
—
The Deputy Collector, Disaster Management Branch, Patna v. The Union Of India
High Court · 2011 · Other
—
Commissioner Of Income Tax v. Samtel Color Limited
High Court · 2011 · Other
—
Commissioner Of Income-Tax, Chandigarh v. The Chief Electoral Officer, Haryana Chandigarh
High Court · 2010 · Other
—
Income Tax Officer v. M/S Delhi Iron Works (P) Ltd. & Ors
High Court · 2010 · Other
—
Hindustan Unilever Limited v. Deputy Commissioner Of Income Tax 1(1),Mumbai & Ors
High Court · 2010 · Dismissed
Revenue
Larsen & Toubro Ltd. & Anr v. The Assistant Commissioner Of Income Tax (Tds) 2(1) & Ors
High Court · 2010 · Other
—
And Others v. Assistant Commissioner Of Income Tax And Others
High Court · 2010 · Other
—
The Commissioner Of Income Tax-I, Chandigarh v. M/S Bhagwati Steels, Plot
High Court · 2010 · Dismissed
Assessee
Cement Co. Ltd v. C.i.t. 201 Itr 435 Is
High Court · 2008 · Dismissed
—
Cement Co. Ltd v. C.i.t. 201 Itr 435 Is
High Court · 2008 · Dismissed
—
By Sr. Counsel Sri v. Ramachandran
High Court · 2008 · Allowed
—
The Commissioner Of Income Tax Delhi -Xvii v. Asiana Airlines
High Court · 2008 · Other
—
The Commissioner Of Income Tax-Xvii v. Food Corpration Of India, Contributory Provident Fund Trust
High Court · 2008 · Dismissed
Assessee
Itxa/818/2007 Of The Commissioner Of Income-Tax-I,Kolhapur v. Doodhganga Vedganga Sahakari Sakhar Karkhana Ltd
High Court · 2008 · Dismissed
Assessee
Commissioner Of Income Tax,(Tds) Chandigarh v. M/S United Rice Land Limited.vill. Samana Bahu, Karnal
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax ,Rohtak v. Anil Kumar Arya
High Court · 2008 · Allowed
Revenue
M/S Kurukshetra Darpans Pvt. Ltd v. The Commissioner Of Income Tax, Karnal And Another
High Court · 2008 · Dismissed
Revenue
Commissioner Of Income Tax,Ludhiana-Ii v. The Deputy Chief Accounts Officer, Markfed Khanna Branchkhanna
High Court · 2008 · Allowed
Revenue
Ceat Ltd. Mumbai v. The Commissioner Of Income Tax
High Court · 2008 · Other
—
The Commissioner Of Income Tax(Tds v. M/S.indian Electrical & Electronics
High Court · 2008 · Dismissed
Assessee
M/S Garg Construction Company v. Kanwaljit Singh Ahluwalia, J. (Oral
High Court · 2008 · Dismissed
—
Commissioner Of Income Tax Delhi-Xvii v. M/S Reebok India Company 328-I, Village Bijwasan, New Delhi
High Court · 2007 · Other
—
Commissioner Of Income-Tax v. B. L. Family Trust
High Court · 2004 · Other
—
Commissioner Of Income-Tax v. Ajod Investments Pvt Ltd
High Court · 2003 · Allowed
Revenue
For Approval And Signature v. Yudhisthar Investment Pvt Ltd
High Court · 2003 · Allowed
—

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 252 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 252 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.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

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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