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Income-tax Act · Case Law

Section 194A Income Tax Case Law — TDS on Interest

Browse 233 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 194A (TDS on Interest) 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 194A has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 194A (showing 233 of 233)

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
The Director, Prasar Bharati v. Commissioner Of Income Tax, Thiruvanthapuram
Supreme Court · 2018 · [2018] 3 S.C.R. 287 · Allowed
Assessee
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
Nc: 2025:Khc:13711Wp v. Karnataka State Souharda Federal Co-Operative Ltd., Wa
High Court · 2025 · Allowed
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M/S Ravi Shree Narayan Transport, Partnership Firm, Acc Maingate, Jamul Square, Jamul Bhilai (Cg) Pan- Ashfr7461F v. Asst. Commissioner Of Income Tax, Tds, Aaykar Bhawan, Civillines, Raipur (C.g
High Court · 2025 · Allowed
Assessee
–Principal Commissioner Of Income Tax, Delhi 10 v. M/S. Radius Industries
High Court · 2025 · Allowed
Revenue
Tiruvannamalai -606 604 v. Income Tax Officer (Tds
High Court · 2024 · Other
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Wp(C)/37397/2023 Of Chalakkal Antony Jose Valloor v. The Additional/ Joint/ Deputy/ Assistant Commissioner Of Income Tax/ Income-Tax Officer
High Court · 2023 · Dismissed
Revenue
Production & Sale Society Ltd., E.h v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Hariharan Eswaran,Director,M/S.easun Products Of India Pvt Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Vengikkal, Tiruvannamalai - 606 604 v. Income Tax Officer,Tds Ward, Vellore,Vellore-Income Tax Office
High Court · 2023 · Other
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Ma/452/2015 Of State Bank Of India Raj Bhawan Branch v. Additional Commissioner Of Income Tax Range-2 Patna
High Court · 2023 · Dismissed
Revenue
The Commissioner Of Income Tax v. The Jammu And Kashmir Bank Ltd
High Court · 2023 · Dismissed
Assessee
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
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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
Y.ii^pl^ Hyoerao,Lo :T _In,Li 1... T. Uj4. [Laborarorres ]Lelalgana.[Ltd ][, ][8-2_337, ][Foad ][N: ][) ], [Banlara ][Hrils v. Naras,Imharn
High Court · 2023 · Other
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M/S.thiruvannamalai Co-Op Urban Bank Ltdrepresented By Its Managing Directormrs.s.devi v. Income Tax Officer, Tdstds Ward Vellorechennai-Wanaparthy Blockno
High Court · 2023 · Other
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Movish Realtech Private Limited v. Deputy Commissioner Of Income Tax
High Court · 2023 · Other
—
Bhil Employees Welfare Fund v. Income Tax Officer, Ward 9(1), Pune And Ors
High Court · 2023 · Other
—
Wp(C)/9919/2019 Of Sibi Joy v. Income-Tax Officer (Tds)
High Court · 2023 · Dismissed
Revenue
It Is The Case Of The Petitioner That The Issue Is Coveredin Favour Of The Petitioner By The Judgment Of The Hon'blesupreme Court In Mavilayi Service Co-Operati v. Commissioner Of Income Tax [2021 (1) Khc 303]. It Issubmitted That Once The Appeal Is Heard, The Entire Demand In Theorder Of Assessment Will Be Wiped Out
High Court · 2022 · Other
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Justice K.s Puttuswami v. The Circumstances Relevant For Disposing Of The
High Court · 2022 · Dismissed
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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
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
—
Thr Hon’ble Mr. Justice Ravi v. Hosmani
High Court · 2021 · Allowed
—
Commissioner Of Income Tax,Chennai v. M/S.ssl-Ttk Ltd
High Court · 2021 · Dismissed
Assessee
+ W.p.(C) 6184/2021 & C.m.nos.19584 v. Versus
High Court · 2021 · Other
—
Panaji, Goa.… v. M/S. The Quepem Urban Co-Operative
High Court · 2021 · Other
—
The Principal Commissioner Of Income Tax – v. M/S.kal Comm. Private Ltd
High Court · 2021 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax,Having Office At Aayakar Bhavan,Patto-Plaza, …Panaji Goa v. Dama Seshadri Naidu, Jj
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. Shriram Ownership Trust
High Court · 2020 · Allowed
Revenue
By Advs.sri.harisankar v. Menonsmt.meera V.menon
High Court · 2020 · Dismissed
—
Wp(C)/11176/2019 Of The Kadakkavoor Service Co-Operative Bank Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Other
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Wp(C)/10934/2019 Of Kumarakom Regional Service Co-Operative Bank Limited v. The Additional Commissioner Of Income Tax
High Court · 2019 · Other
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Wp(C)/11580/2019 Of Choondacherry Service Co-Operative Bank Ltd. No. K. 167 v. The Income Tax Commissioner
High Court · 2019 · Other
—
Wp(C)/11771/2019 Of Akalakunnam Village Service Co-Operative Bank Ltd v. The Additional Commissioner Of Income Tax (Tds)
High Court · 2019 · Other
—
Wp(C)/11560/2019 Of The Kodur Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax(Tds)
High Court · 2019 · Other
—
Wp(C)/10712/2019 Of Kaipuzha Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Tds)
High Court · 2019 · Other
—
Wp(C)/9453/2019 Of Vakathanam Service Co-Operative Bank Ltd v. Additional Commissioner Of Income Tax
High Court · 2019 · Other
—
Wp(C)/11801/2019 Of The Manjoor Service Co-Operative Bank Ltd.no.k.73 v. The Additional Commissioner Of Income Tax (Ids)
High Court · 2019 · Other
—
Wp(C)/9415/2019 Of Kallara Village Service Co-Operative Bank Ltd v. The Commissioner Of Income Tax (Tds)
High Court · 2019 · Other
—
Wp(C)/9434/2019 Of Madappally Service Co-Operative Bank Ltd v. Additional Commissioner Of Income Tax
High Court · 2019 · Other
—
Wp(C)/9585/2019 Of The Ramapuram Regional Service Co-Operative Bank Limited v. The Additional Commissioner Of Income Tax (Tds)
High Court · 2019 · Other
—
Wp(C)/9578/2019 Of Vembayam Service Co-Operative Bank Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2019 · Other
—
Wp(C)/9541/2019 Of The Champakara Service Co-Operative Bank Limited v. The Additional Commissioner Of Income Tax (Tds)
High Court · 2019 · Other
—
Wp(C)/10369/2019 Of Mundela Service Co-Operative Bank Limited v. Additional Commissioner Of Income Tax
High Court · 2019 · Other
—
Ii)Whether The Itat Was Legally Justified In Not Following The Judgment Of Hon'ble Bombayhigh Court Given In Case Of Jalgaon District Central Cooperative Bank v. Union Of Indiareported In (2004) 265 Itr Page 423 Which Interprets The Provisions Of Section 194A(3) (V)Of The Income Tax Act?
High Court · 2019 · Allowed
Assessee
Ii)Whether The Itat Was Legally Justified In Not Following The Judgment Of Hon'ble Bombayhigh Court Given In Case Of Jalgaon District Central Cooperative Bank v. Union Of Indiareported In (2004) 265 Itr Page 423 Which Interprets The Provisions Of Section 194A(3) (V)Of The Income Tax Act?
High Court · 2019 · Allowed
Assessee
Ma/632/2013 Of Bank Of Baroda v. Commissioner Of Income Tax, Tds
High Court · 2019 · Dismissed
Revenue
The Principal Commissioner Of Income Tax 1 v. M/S. Arvind Lifestyle Brands Ltd
High Court · 2019 · Allowed
Revenue
By Sri. A Shankar, Sr. Counsel For Sri v. Chandrashekar & Shashank Hegde, Advocates
High Court · 2019 · Allowed
—
Bhikubhai Balabhai v. Income Tax Officer-Tds-1 Surat And Anr. Reported In 2017(2) Glh 554 By Relying On A Decision Of The Apex Court In The Case Of Commissioner Of
High Court · 2019 · Other
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Infrastructure Development Finance Co. Limited.,Itc Centre, 3[Rd] Floor,760, Anna Salaichennai – 600 002 v. Tax Case Appeal Filed Under Section 260A Of The Income Tax Act, 1961 Against The Order Of The Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai, Dated 30
High Court · 2019 · Allowed
Assessee
Income Tax (Tds) And Another v. Canara Bank, 2018(406) Itr 161 (Sc) May Also Be Looked Into And Decidedaccordingly
High Court · 2019 · Other
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In View Of The Apex Court Decision, The Matter Is Remanded To The Tribunal For A Fresh Decision. The Other Decision Relied Upon By The Department Reported In Co v. Canara Bank , 2018 (406) Itr 161 (Sc) May Also Be Looked Into And Decided Accordingly
High Court · 2019 · Other
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Income Tax (Tds) And Another v. Canara Bank, 2018(406) Itr 161 (Sc) May Also Be Looked Into And Decidedaccordingly
High Court · 2019 · Other
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Income Tax (Tds) And Another v. Canara Bank, 2018(406) Itr 161 (Sc) May Also Be Looked Into And Decidedaccordingly
High Court · 2019 · Other
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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
International Pvt. Ltd v. As Observed By The Bench In The Referenceorder, There May Not Be Much Scope For Discussion Onfacts. However, To Have An Exhaustive Analysis, It Willbe Worthwhil
High Court · 2018 · Allowed
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Shri Sirish Kumar Bafna v. The Assistant Commissioner Of Income Tax Business Circle-Xii Chennai-600 006
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/51/2012 Of The Kerala State Financial Enterprise Limited v. The Commissioner Of Income Tax
High Court · 2018 · Other
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Principal Commissioner Of Income Tax Central Ahmedabad v. Plastene India Ltd
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax , Jaipur-Ii, Jaipur Raj v. Shri Om Prakash Dangayach, C
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Taxnon Corporate Circle 11,Chennai v. Chennai Central Co-Operative Bank Limited
High Court · 2018 · Allowed
Revenue
Appel v. M/S Dedicated Freight Corridor Corporation Limited
High Court · 2018 · Dismissed
—
Date Of Order: 23.03.2018 Ita v. The Biapurdistrict Central Co-Op. Bank Ltd
High Court · 2018 · Dismissed
Assessee
Annexure J: True Copy Of The Judgment Of The High Court Of Delhi In The Case Of Cit v. M/S.samora Hotels Pvt. Ltd.the Case Of Cit Vs. M/S.samora Hotels Pvt. Ltd
High Court · 2018 · Allowed
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Ita/289/2014 Of The Commissioner Of Income Tax v. M/S Kalyani Steels Ltd
High Court · 2018 · Dismissed
Assessee
Wp(C)/37761/2015 Of Villappally Panchayath Service Co-Operative Bank Ltd.no.d-2342 v. Commissioner Of Income Tax
High Court · 2018 · Other
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Principal Commissioner Of Income Tax, Delhi-8 v. Star Realty Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
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/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-I, Jaipur v. M/S. Vaishali Urban Co-Operative Bank Ltd., D
High Court · 2017 · Dismissed
Assessee
Ita.27/12 v. The Revenue Is In Appeal Raising The Following
High Court · 2017 · Allowed
Assessee
By Sri. Y v. Raviraj, Adv
High Court · 2017 · Allowed
—
C R Building, Navanagar, Hubballi. & Anr v. The Totagars Co-Operative Sale Society, Sirsi
High Court · 2017 · Allowed
—
Sr. Divisional Manager,, National Insurance Co. Ltd v. The Commissioner Of Income Tax,, Alwar
High Court · 2017 · Allowed
Assessee
Sr. Divisional Manager, National Insurance Co. Ltd v. The Commissioner Of Income Tax, Alwar
High Court · 2017 · Allowed
Assessee
Union Of India v. Mohta & C. V. Bhadang, Jj
High Court · 2017 · Allowed
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Rajesh Projects (India) Pvt. Ltd v. Commissioner Of Income Tax (Tds)-Ii And Ors
High Court · 2017 · Allowed
Assessee
Rp/100017/2016 Of Shri. Basaweshwar Co-Operative Bank Ltd v. The Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Sr. Divisional Manager National Insurance Co. Ltd v. The Commissioner Of Income Tax, Alwar
High Court · 2017 · Allowed
Assessee
Sr. Divisional Manager,, National Insurance Co. Ltd v. The Commissioner Of Income Tax,, Alwar
High Court · 2017 · 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/661/2015 Of The Commissioner Of Income Tax v. M/S The Reddi Sahakara Bank Niyamitha
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/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/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/632/2015 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/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
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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
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
—
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
!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
—
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
—
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
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
—
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
—
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
—
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
—
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
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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
—
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
—
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
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
—
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
—
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
—
Ita/200002/2015 Of The Commissioner Of Income Tax And Anr v. Shri.siddeshwar
High Court · 2016 · Other
—
Ita/604/2015 Of The Commissioner Of Income Tax v. The National Co-Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Ita/57/2007 Of The Commissioner Of Income Tax, Tvm v. M/S.muthoor Bankers (Aryasala), Tvm
High Court · 2016 · Other
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The Commissioner Of Income Tax (Tds)-I, Chandigarh v. Canara Bank, Sector 17-C, Chandigarh
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income-Tax (Tds)-I, Chandigarh v. State Bank Of Patiala, Sco 3-A, Sector 7-C, Chandigarh
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income-Tax (Tds)-I, Chandigarh v. State Bank Of Patiala, Sco 3-A, Sector 7-C, Chandigarh
High Court · 2016 · Dismissed
Assessee
Ita/635/2015 Of The Commissioner Of Income Tax v. M/S Mysore Merchant Co-Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Ita/634/2015 Of The Commissioner Of Income Tax v. M/S Mysore Merchant Co-Operative Bank Ltd
High Court · 2016 · Dismissed
Assessee
Wp/114401/2015 Of Corporation Bank v. The Income Tax Officer (Tds)
High Court · 2015 · Other
—
Wp/114397/2015 Of Corporation Bank v. The Income Tax Officer (Tds)
High Court · 2015 · Other
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Wp/114181/2015 Of Bank Of Baroda v. The Income Tax Officer (Tds)
High Court · 2015 · Other
—
Wp/114367/2015 Of Corporation Bank v. The Income-Tax Officer (Tds)
High Court · 2015 · Other
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Ita/100047/2015 Of M/S Daivadnyasahakara Bank v. The Joint Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Ita/100162/2015 Of The Principal Commissioner Of Income Tax v. The Bagalkot District Central
High Court · 2015 · Dismissed
Assessee
Ita/100129/2014 Of The Commissioner Of Income Tax v. Shri Basaveshwara Sahakari Bank Niyamith
High Court · 2015 · Dismissed
Assessee
Ita/100003/2015 Of The Commissioner Of Income Tax v. The Jamkhandi Urban Co-Op Bank
High Court · 2015 · Dismissed
Assessee
Ita/100130/2014 Of The Commissioner Of Income Tax v. Shri Basaveshwara Sahakari Bank Niyamith
High Court · 2015 · Dismissed
Assessee
Tca v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
The Honourable Mr. Justice R. Mahadevan v. The Joint Commissioner Of Income Tax (Tds), Tds Cell, Range-I
High Court · 2015 · Other
—
Commissioner Of Income Tax (Tds v. State Bank Of India & Another
High Court · 2015 · Allowed
Revenue
M/S Council For Citrus And Agri Juicing In Punjab, Chandigarh v. Commissioner Of Income Tax (Tds) And Another
High Court · 2015 · Dismissed
Revenue
Annexure D: Kerala High Court's Order In I.t.appeal v. Muthootbankers Andfinancers, Trivandrum, Copy Of The Judgment Of Thekerala High Court.26/02/2009 In Commissioner Of Income Tax, Trivandrum Vs Muthootbankers And
High Court · 2015 · Allowed
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V) Did Not The Appellate Tribunal Err In Law In Not Following The Judgment Of The Allahabad High Court In Cit v. M/S Vector Shipping Services (2013) 357 Itr 642 (All) Which Is In Favour Of The Appellant By Following The Principle Of Law Laid Down In The Case Of Cit Vs. M/S
High Court · 2015 · Dismissed
—
The Commissioner Of Income-Tax (Central), Ludhiana v. M/S Mahesh Munjal Huf, Ludhiana
High Court · 2015 · Other
—
Ita/258/2014 Of M/S.beacon Projects Pvt.ltd v. The Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
M/S Kalapet Primary Agricultural Co-Op. Credit Society Ltd., P-96Rep.by Its Administrator, Sri A.irysappanson Of Sri M.adhimulamkalapet Postpondicherry 605 014 v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2015 · Dismissed
—
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
—
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
Taxap/339/2006 Of Commissioner Of Income Tax, Valsad v. Sovereign Holdings Pvt. Ltd
High Court · 2014 · Allowed
Revenue
Union Of India & Ors v. Uco Bank
High Court · 2014 · Allowed
—
Taxap/270/2005 Of Income-Tax Officer v. Surat Municipal Corporation
High Court · 2014 · Allowed
Revenue
The Commissioner Of Income Tax-L, Central Revenue Building, Bathinda v. The Improvement Irust, Bathinda
High Court · 2014 · Allowed
Revenue
The Coimbatore District Central Co-Operative Bank Limited,Kurichi Branch,Rep. By Its Manager,Mr.g.vijayakumarno v. The Income Tax Officer,Tds Ward 1(5)
High Court · 2014 · Dismissed
Revenue
The Coimbatore District Central Co-Operative Bank Limited,Avinashi Branch,Rep. By Its Manager,Mr.r.sekarlingaswamy42, K.p.complex, Cheyur Roadavinashi 641 654Co v. The Income Tax Officer,Tds Ward, Tiruppur
High Court · 2014 · Dismissed
Revenue
The Coimbatore District Central Co-Operative Bank Limited,Annur Branch, Rep. By Its Manager,Mr.v.ponmanis/O.mr.a.venkatachalamhaving Office At v. The Income Tax Officer,Tds Ward 1(5)
High Court · 2014 · Dismissed
Revenue
Wp/13281/2014 Of The Coimbatore District v. The Income Tax Officer
High Court · 2014 · Dismissed
Revenue
The Coimbatore District Central Co-Operative Bank Limited,Madathukulam Branch,Rep. By Its Manager,Mr.v.loganadhans/O.mr.s.k.veluswamyhaving Office At v. The Income Tax Officer,Tds Ward 1(5)
High Court · 2014 · Dismissed
Revenue
The Coimbatore District Central Co-Operative Bank Limited,Perianaickenpalayam Branch,Rep. By Its Manager,Mr.c.somasundaramhaving Office At v. The Income Tax Officer,Tds Ward 1(5)
High Court · 2014 · Dismissed
Revenue
The Coimbatore District Central Co-Operative Bank Limited,Kurichi Branch,Rep. By Its Manager,Mr.g.vijayakumarno.117, Sb Towerssundarapuramcoimbatore 641 024 v. The Income Tax Officer,Tds Ward 1(5)
High Court · 2014 · Dismissed
Revenue
The Coimbatore District Central Co-Operative Bank Limited,Dr.nanjappa Road Branch,Rep. By Its Manager,Mr.s.s.krishnamoorthy215, Dr.nanjappa Roadcoimbatore 641 0 v. The Income Tax Officer,Tds Ward 1(5)
High Court · 2014 · Dismissed
Revenue
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
—
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
—
S.c.kumar v. Income Tax Officer And Others
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
—
Wp/14991/2014 Of Sree Subramanyeswara Co Operative Bank Ltd v. The Commissioner Of Income Tax (Tds)
High Court · 2014 · Other
—
The Madras High Court In The Case Of Bilahari Investments Pvt. Ltd.,Vs. C.i.t. Reported In 288 Itr 39(Mad), Took The Same View And This View Ofthe Madras High C v. Bilahari Investment Pvt. Ltd., Reported In [2008] 299 Itr1
High Court · 2013 · Dismissed
—
This Appeal Is Sought To Be Admitted On The Following Suggestedquestion Of Law v. C.i.t.[[1]]And The Decision Of Themadras High Court Has Been Affirmed By The Supreme Court In The
High Court · 2013 · Dismissed
—
Income Tax Officer (Tds), Haridwar v. M/S Bharat Heavy Electricals Limited, Epf Trust
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax Iv v. Sikandarkhan N Tunvar....opponent(S
High Court · 2013 · Allowed
Revenue
Spa/80/2013 Of Deputy Director Of Income Tax And Another v. The State Bank Of India
High Court · 2013 · Other
—
W.a v. District Collector, Malappuram(2009 (4) Klt 485) And The Writ Petition Was Dismissed
High Court · 2013 · Dismissed
—
Wp(C)/10621/2004 Of Kerala Khadi Workers'welfare Fund Board v. Commissioner Of Income Tax,Trivandrum
High Court · 2013 · Other
—
Itta/284/2012 Of Commissioner Of Income Tax-Vi v. M/S Shri Gautam Gupta
High Court · 2012 · Allowed
Revenue
Wp(C)/14226/2012 Of The Thathamangalam Service Co-Operative Bank Ltd v. The Income Tax Officers (Tds)
High Court · 2012 · Other
—
Commissioner Of Income Tax-Iv v. Fortis Financial Services Ltd. …Respondents Through Mr. M.s. Syali, Sr. Advocate With Mr. Mayank Negi, Ms. Hunsal, Syali, Advs
High Court · 2012 · Other
—
`Honourable Mr.justice v. M. Sahai Honourable Mr.justice N.v. Anjaria`
High Court · 2012 · Dismissed
—
Taxap/65/2000 Of Comm. Of Income Tax v. Krishna Cold Storage
High Court · 2012 · Dismissed
Assessee
Wp(C)/6019/2012 Of The Perumanna Klari Service Co-Op. Bank Ltd v. The Income Tax Officer (Tds)
High Court · 2012 · Other
—
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, Shimla v. M/S H.p.housing Board, Shimla
High Court · 2011 · Dismissed
Assessee
Income Tax Officer v. And Other Connected Appeals Beingitas
High Court · 2011 · Allowed
Revenue
Ms.premlatabansal,Sr.advocatewithmr.deepakanand, Advocate v. Cargill Globaltrading Pvt. Ltd
High Court · 2011 · Allowed
—
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
—
Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Manager, Union Bank Of Indialudhiana v. Commissioner Of Income Taxludhiana
High Court · 2010 · Allowed
Assessee
Income Tax Officer v. M/S Delhi Iron Works (P) Ltd. & Ors
High Court · 2010 · Other
—
Commissioner Of Income Tax v. The Assistant Manager (Accounts), Fci
High Court · 2008 · Dismissed
Assessee
The Commissioner Of Income Tax-Xvii v. Food Corpration Of India, Contributory Provident Fund Trust
High Court · 2008 · Dismissed
Assessee
Asstt. Commissioner Of Income Tax - Appellant(S v. Coromandal Investment Pvt. Ltd - Opponent(S
High Court · 2008 · Dismissed
Assessee
M/S.uniflex Cables Ltd v. Commissioner Of Income Tax-Tds
High Court · 2008 · Other
—
Op/2131/2003 Of The Kerala Toddy Workes Welfare Fund v. The Commissioner Of Income Tax
High Court · 2008 · Other
—
Ita/230/2002 Of Commissioner Of Income Tax v. Muthoot Leasing & Finance
High Court · 2008 · Dismissed
Assessee
Wp/950/2006 Of Yashpal Sahni v. Rekha Hajarnavis, Assistant Commissioner Of Income Tax,26(2), Mumbai
High Court · 2007 · Other
—
Commissioner Of Income-Tax, Chennai v. M/S.viswapriya Financial Services & Securities Ltd
High Court · 2007 · Dismissed
Assessee
Wp/2876/1991 Of Lml Ltd v. M.k.venkatraman,Asstt. Commissioner,Of Income Tax
High Court · 2005 · Allowed
—
Commissioner Of Income-Tax v. B. L. Family Trust
High Court · 2004 · Other
—
Commissioner Of Income-Tax v. Indraraj Trust
High Court · 2004 · Other
—
Whether It Is To Be Circulated To The Concerned : No Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? --------------------------------------------------- v. Gulati Family Trust
High Court · 2004 · Other
—
For Approval And Signature v. Koshalya Investment P Ltd Ivl
High Court · 2003 · Allowed
—
Commissioner Of Income Taxd v. Kanchanjanga Invstment Pvt.ltd
High Court · 2001 · Other
—
Commissioner Of Income Tax v. Nilgiri Investments Pvt. Ltd
High Court · 2001 · Other
—
Commissioner Of Income Tax v. Tarachand Family Trust
High Court · 2001 · Other
—
Commissioner Of Income-Tax v. Delwada Investments Pvt Ltd
High Court · 2001 · Other
—
Commissioner Of Income-Tax v. Belur Investments Pvt Ltd
High Court · 2001 · Other
—
Commissioner Of Income Tax v. Saurashtra Prints Pvt. Ltd
High Court · 1999 · Other
—
Itr v. Ito, Which Decision Has Been Followed By The Tribunal In All These Matters
High Court · 1998 · Other
—

Key issues litigated under Section 194A

Section 194A case law — FAQs

What does Section 194A of the Income-tax Act deal with?
Section 194A relates to TDS on Interest. This page collects 233 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 194A.
How many case laws are available on Section 194A?
EaseValue has indexed 233 income-tax judgments citing Section 194A — each with parties, citation, court, year, outcome and the full order text.
How can Section 194A judgments help my case?
They show how courts have decided Section 194A 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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