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

Section 194C Income Tax Case Law — TDS on Contracts

Browse 210 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 194C (TDS on Contracts) 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 194C has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 194C (showing 210 of 210)

M/S. Palam Gas Service v. Commissioner Of Income Tax
Supreme Court · 2017 · [2017] 3 S.C.R. 836 · Dismissed
Revenue
Ge India Technology Centre Private Ltd v. Commissioner Of Income Tax & Anr
Supreme Court · 2010 · [2010] 10 S.C.R. 1142 · Allowed
Assessee
Commissioner Of Income Tax-Tds-01 v. Diamond Tree
High Court · 2025 · Dismissed
Assessee
The Commissioner Of Income Tax, Kolkata-Xi, Kolkata v. M/S Classic Creation
High Court · 2025 · Other
—
Commissioner Of Income Tax, International Taxation-3, New Delhi v. Samsung Heavy Industries Company Limited
High Court · 2025 · Dismissed
Assessee
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Commissioner Of Income Tax (Tds) - 2 v. National Highway Authority Of India
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.johnson Lifts Pvt.ltd
High Court · 2024 · Allowed
Revenue
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
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The Pr. Commissioner Of Income Tax -6 v. Mrg Promoters Pvt. Ltd Through: None
High Court · 2024 · Dismissed
Assessee
Kamal Mookerjee & Co. (Shipping) Pvt. Ltd v. Commissioner Of Income Tax Cal-Iii Commissionerate Kolkata
High Court · 2024 · Allowed
Assessee
Puri Constructions Private Limited v. Additional Commissioner Of Income
High Court · 2024 · Allowed
Assessee
Aroh Foundation v. Commissioner Of Income Tax Exemption & Anr
High Court · 2024 · Other
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Harshdip Singh Dhillon v. Union Of India
High Court · 2024 · Allowed
Assessee
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
The Pr Commissioner Of Income Tax - 15 v. Jasjit Singh
High Court · 2023 · Other
—
Pr. Commissioner Of Income Tax (Tds)- 1 v. Hindustan Coca Cola Beverages
High Court · 2023 · Other
—
Ita/160/2015 Of M/S Vodafone Idea Limited v. Deputy Director Of Income Tax
High Court · 2023 · Allowed
Assessee
Signature Not Verified v. Joint Commissioner Of Income Tax (Osd
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax, Tds,Kolkata v. Abp Private Limited
High Court · 2023 · Dismissed
Assessee
Ita/122/2011 Commissioner Of Income Tax, Kolkata-Ix, Kolkata v. M/S. Park International
High Court · 2023 · Dismissed
Assessee
Wp/16242/2022 Of Visakha Gas Agency v. The Income Tax Officer
High Court · 2022 · Other
—
Ita/35/2020Principal Commissioner Of Income Tax-5, Kolkata v. M/S. L.g.w. Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Incometax, Central-1, Kolkata v. M/S. Emc Limited
High Court · 2022 · Allowed
Revenue
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
—
Surendra Commercial & Exim Pvt. Ltd v. Income Tax Officer, Ward-8 (4), Kolkata
High Court · 2022 · Dismissed
Revenue
Principal Commissioner Of Income Tax, Central-2, Kolkata v. M/S. Chandimata Management Pvt. Ltd
High Court · 2022 · Allowed
Revenue
Sri Subhash Chand Jain v. Commissioner Of Income Tax, Xv,Kolkata
High Court · 2022 · Dismissed
Revenue
Commissioner Of Income Tax (Tds),Kolkata v. Media Worldwide Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Commisioner Of Income Tax, Burdwan v. M/S. Cemco-Marketing
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax, Kolkata-Xi v. Shri Kajal Das
High Court · 2021 · Other
—
Ita/369/2018 Of M/S Volvo India Pvt Ltd v. Income Tax Officer (Tds) Ltu
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
Commissioner Of Income Tax- Tds-2 v. Sbi Life Insurance Company Ltd
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax Circle I, Tirunelveli v. T.mathimaran
High Court · 2021 · Other
—
Commissioner Of Income Tax,Madurai v. P.sumathiprop. Of Shri Manikandan Transportno
High Court · 2021 · Dismissed
Assessee
Ita/70/2017 Of Sudarsanan P.s v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.sahuwala Flour Mills
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
Commissioner Of Income Tax,Madurai v. M/S.ashtalakshmi Logistics
High Court · 2021 · Dismissed
Assessee
Ita/245/2018 Of M/S Toyota Kirloskar Motor P Ltd v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
Ita/34/2016 Of M/S. Subscribers Chits (P) Ltd v. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
The Commissioner Of Income Tax – 1, Madurai v. M/S.eswari Murugan Constructions, 24A, Pappammalpuram, Aundipatti Post, Theni District
High Court · 2021 · Allowed
Revenue
Ita/535/2016 Of The Commissioner Of Income-Tax v. The Director Of Technical Education
High Court · 2021 · Allowed
Revenue
India Pvt. Ltd v. Commissioner Of Income Tax (Tds)-1, New Delhi & Anr
High Court · 2020 · Allowed
Assessee
Wp(C)/11027/2020 Of Tharu And Sons v. Assistant Commissioner Of Income Tax
High Court · 2020 · Other
—
Ita/274/2013 Of Times Vpl Limited v. The Commissionr Of Income Tax
High Court · 2019 · Allowed
Assessee
Maple Logistics Private Limited &Anr v. Principal Chief Commissioner Of Income Tax & Ors
High Court · 2019 · Other
—
Itxa/796/2017 Of Commissioner Of Income Tax (Tds)-2 v. M/S. Viacom 18 Media Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Tlg India Private Limited v. Deputy Commissioner Of Income Tax(Tds)-2(3) & Ors
High Court · 2019 · Allowed
Assessee
The Petitioner Submits That This Court Inaspinwall And Company v. The Commissioner Ofincome Tax (W.p.(C)
High Court · 2019 · Other
—
M/S.tata Teleservices Ltd.,Chennai-96 v. The Income Tax Officer, Tds Wardii(5), Wanaparthy Block Iii Floor
High Court · 2019 · Other
—
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
The Commissioner Of Income Tax, Tds-2, Mumbai v. M/S. Reliance Life Insurance Co Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Tds-2, Mumbai v. M/S. Reliance Life Insurance Co Ltd
High Court · 2019 · Dismissed
Assessee
Itxa/604/2017 Of The Commissioner Of Income Tax Tds 2 Mumbai v. M/S Reliance Life Insurance Co Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Ofincome Tax (Tds)-1 v. Jet Airways (India) Ltd
High Court · 2019 · Allowed
Revenue
Itxa/352/2017 Of Commissioner Of Income Tax-Tds-2 v. M/S Saifee Hospital
High Court · 2019 · Dismissed
Assessee
Itxa/1433/2016 Of Commissioner Of Income Tax- Tds-2 v. National Health And Education Society
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax (Tds-1 v. Asian Heart Institute And Research Centre Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax (Tds)-Ii, Chandigarh v. M/S Shandong Tiejun Electric Power Engineering Co. Ltd., Jhajjar
High Court · 2019 · Dismissed
Assessee
Itxa/1418/2016 Of Commissioner Of Income Tax(Tds)-1 v. B.g. Exploration And Production(India) Ltd
High Court · 2019 · Allowed
Revenue
Re:question (A v. Priya Soparkar
High Court · 2019 · Dismissed
—
M/S.v.m.b. Leathers v. The Income Tax Officer,Business Ward Xii(4),Chennai
High Court · 2018 · Dismissed
Revenue
Commissioner Of Income Tax-Ltu,Chennai v. M/S.apex Laboratories Ltd76,C.p.ramasamy Road,Alwarpet, Chennai – 600 018
High Court · 2018 · Allowed
Revenue
Cheil India Private Ltd v. Principal Commissioner Of Income Tax-Iii
High Court · 2018 · Dismissed
Revenue
Date Of Judgment 03-07-2018 I.t.a v. M/S. Apigee Technologies (India) Pvt. Ltd., 2/11
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
—
Ita/226/2018 Of Principal Commissioner Of Income Tax, Delhi - 18 v. M/S. Dlf Commercial Projects Corporation
High Court · 2018 · Dismissed
Assessee
M/S Cogent Realtors Pvt. Ltd v. The Deputy Commissioner Of Income Tax (Tds), Gurgaon
High Court · 2017 · Other
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Mr.john Baptist Lasrado v. Income Tax Settlement Commission,Additional Bench
High Court · 2017 · Allowed
Assessee
Principal Commissioner Of Income Tax, Jaipur-2, Jaipur v. Mahendra Kumar Sharma
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Alwar v. Shri Ram Niwas Yadav
High Court · 2017 · Dismissed
Assessee
Mr. F v. Skn
High Court · 2017 · Dismissed
—
M/S Soma Trg Joint Venture v. Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Sudhir Jajoo , D-41, Ambabari, Jaipur
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax v. M/S. H. P. Bus Stand Management & Development Authority
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax, Ajmer v. M/S Asian Construction Company
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax v. Kajaria Ceramics Ltd.through
High Court · 2017 · Dismissed
Assessee
M/S Fiberfill Engineers v. Deputy Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Pr. Commissioner Of Income Tax v. Shr. Manzoor Ahmed Walvir
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Kota v. M/S Daswani Classes Ltc., 467, Dadabari Extension, Kota Rajasthan
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax Jaipur v. National Highway Authority Of India Ltd
High Court · 2017 · Dismissed
Assessee
Itxa/106/2015 Of The Commissioner Of Income Tax-7 v. M/S. Vinay Cargo Movers Ltd
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
The Pr. Commissioner Of Income Tax -6 v. Machino Plastic Ltd
High Court · 2017 · Dismissed
Assessee
Itxa/1313/2014 Of The Commissioner Of Income Tax (Tds) v. M/S Ub Engineering Ltd
High Court · 2017 · Dismissed
Assessee
Itxa/1338/2014 Of Commissioner Of Income Tax-11 v. Leela Ghosh
High Court · 2017 · Allowed
Revenue
Ita/73/2016 Of Commissioner Of Income Tax -1 Chandigarh v. M/S Punjab Infrastructure Dev Board Chandigarh
High Court · 2016 · Allowed
Revenue
Commissioner Of Income Tax, Ward 2, Tirunelveli v. Shri.s.kalaiarasan
High Court · 2016 · Allowed
Revenue
D.b.income Tax Appeal v. Krishi Upaj Mandi Samiti, Kuchaman City
High Court · 2016 · Other
—
Pr Commissioner Of Income Tax - 19 v. Shri Kuldeep Kumar Sharma
High Court · 2016 · Dismissed
Assessee
Itxa/520/2014 Of Commissioner Of Income Tax-17 v. Shri Altaf I. Motorwala
High Court · 2016 · Allowed
Revenue
Ita/534/2016 Of Commissioner Of Income Tax-I v. M/S Career Launcher (I) Ltd
High Court · 2016 · Dismissed
Assessee
D.b. Income Tax Appeal v. M/S Seaward Exports Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Hindustan Coca Cola Beverages Pvt. Ltd v. Jt. Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Ita/28/2015 Of Smt.prasanna Radha Krishnan Proprietrix v. The Income Tax Officer
High Court · 2016 · Dismissed
Revenue
Wp(C)/3760/2016 Of C.chandran v. The Principal Chief Commissioner Of Income Tax
High Court · 2016 · Dismissed
Revenue
Ita/61/2016 Of Smt. Neeta Anto v. The Addl. Commissioner Of Income Tax (Tds)
High Court · 2016 · Other
—
Commissioner Of Income Tax-I,Jodhpur v. M/S. Shreechoudhary Transport(D.b.income Tax Appeal
High Court · 2016 · Dismissed
—
Commissioner Of Income Tax, Udaipur v. M/S. K.p.s.construction(D.b.income Tax Appeal
High Court · 2016 · Allowed
—
Db Income Tax Appeal v. Mrs Sushma Bansal
High Court · 2016 · Dismissed
Assessee
Ita/660/2015 Of The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)
High Court · 2016 · Allowed
Revenue
M/S Ivrcl-Kbl (Jv), Having Regd.office At v. Assistant Commissioner Of Income Tax, Circle-7(1
High Court · 2016 · Allowed
Assessee
M/S Ivrcl-Kbl (Jv), Having Regd.office At v. Assistant Commissioner Of Income Tax, Circle-7(1
High Court · 2016 · Allowed
Assessee
Guru Angad Dev Veterinary Agricultural Science University, Ludhiana v. Commissioner Of Income Tax, Ludhiana
High Court · 2016 · Dismissed
Revenue
Central Scientific Instruments Organization, Chandigarh v. Commissioner Of Income Tax (Tds), Chandigarh And Another
High Court · 2016 · Dismissed
Revenue
Ita/821/2010 Of Commissioner Of Income Tax-I, Ludhiana v. M/S Truck Operator Union
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax (Tds), Chandigarh v. General Manager, Haryana Roadways, Hisar
High Court · 2015 · Allowed
Revenue
Itta/350/2015 Of Commissioner Of Income Tax [Tds] v. The Executive Engineer
High Court · 2015 · Dismissed
Assessee
Ita/216/2014 Of Commissioner Of Income Tax Faridabad v. M/S Ram Gopal And Sons
High Court · 2015 · Dismissed
Assessee
Director Of Income Tax v. M/S Ericsson Communications Ltd
High Court · 2015 · Dismissed
Assessee
Ita/81/2014 Of The Commissioner Of Income Tax v. The Executive Engineer
High Court · 2015 · Allowed
Revenue
Ita/35/2014 Of Commissioner Of Income Tax-Ii v. Kajaria Ceramics Ltd
High Court · 2015 · Allowed
Revenue
By Sri A. Shankar, Sri v. Chandrashekar& Sri M. Lava, Advocates
High Court · 2015 · Allowed
—
By Sri A. Shankar, Sri v. Chandrashekar & Sri M. Lava, Advocates
High Court · 2015 · Allowed
—
Ita/77/2014 Of The Commissioner Of Income Tax v. The Executive Engineer
High Court · 2015 · Allowed
Revenue
Ita/91/2014 Of The Commissioner Of Income Tax v. The Executive Engineer
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
Income Tax Appeal v. M/S. Beralia Road Lines Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-Xi………………Plaintiff v. M/S. Dlf Commercial Project Corporation
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income-Tax (Central), Ludhiana v. M/S Mahesh Munjal Huf, Ludhiana
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
—
P.m.s Diesels v. Commissioner Of Income-Tax-2, Jalandhar
High Court · 2015 · Allowed
Assessee
Itxa/1713/2013 Of Commissioner Of Income Tax -4 v. M/S Karma Energy Ltd
High Court · 2015 · Dismissed
Assessee
Agence Frances Press v. Asst. Dirctor Of Income Tax Through
High Court · 2015 · Allowed
Assessee
Tax (Tds),Pune } v. Date
High Court · 2015 · Dismissed
—
The Commissioner Of Income Tax-Ii, Chandigarh v. Narender Kumar Gupta
High Court · 2015 · Other
—
The Commissioner Of Income Tax (Tds), Pune v. The Principal Officer (Ddo), Aurangabad Municipal Corporation
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-Vi v. Tupperware India Pvt. Ltd
High Court · 2014 · Dismissed
Assessee
The Income Tax Officer v. M/S. Krishak Bharati Cooperative Limited....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax v. Sunset Drive-In Cinema Pvt.ltd....opponent(S
High Court · 2014 · Dismissed
Assessee
Itta/677/2014 Of Commissioner Of Income Tax (Tds) v. M/S Heramec Limited
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. U.bhaskaran
High Court · 2014 · Dismissed
Assessee
Itxa/1219/2012 Of Commissioner Of Income Tax - 22 v. M/S.bhail Bulk Carriers
High Court · 2014 · Dismissed
Assessee
Itxa/1387/2012 Of Commissioner Of Income Tax- Ii, Nasik v. Vijay Ramchandra Shirsat
High Court · 2014 · Allowed
Revenue
Itta/653/2014 Of The Commissioner Of Income Tax-Iv v. J.c Brothers Jewellers
High Court · 2014 · Dismissed
Assessee
Ita/819/2007 Of The Commissioner Of Income Tax v. M/S Elsamex- Tws-Snc Jc
High Court · 2014 · Allowed
Revenue
Db Income Tax Appeal v. M/S Samtel Glass Ltd
High Court · 2014 · Dismissed
Assessee
Ita/590/2013 Of The Commissioner Of Income Tax v. Sri Santosh Kumar Shetty
High Court · 2014 · Dismissed
Assessee
Itta/399/2014 Of Commissioner Of Income Tax-[Tds] v. M/S.central Power Distribution Corporation Of A.p.ltd
High Court · 2014 · Dismissed
Assessee
M/S Palam Gas Service 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
S.a.a.ispahani Trust15,Nungambakkm High Roadchennai 34 v. The Income Tax Officert.d.s.ward Ii (2)Chennai 34
High Court · 2014 · Other
—
Indus Towers Ltd.… v. Cit & Ors.…
High Court · 2014 · Allowed
Assessee
Rc/174/2000 Of The Commissioner Of Incometax.visakha v. The Municipal Corp.visakhapatnam
High Court · 2014 · Other
—
Appellant Commissioner Of Income Tax, Bilaspur, Chhattisgarh v. Respondent Shri Abrar Mohammad
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax Ahmedabad Iv v. Omprakash R Chaudhary....opponent(S
High Court · 2013 · Dismissed
Assessee
M/S.p.k.ramasamy Nadar & Bros v. The Income Tax Officerward I(3)Virudhunagar
High Court · 2013 · Dismissed
Revenue
Cwjc/8472/2013 Of Power Grid Corporation Of India Lt v. Commissioner Of Income Tax (Tds)
High Court · 2013 · Allowed
Assessee
D.b. Income Tax Appeal v. Amarjothi Granites (India) Pvt. Ltd., Udaipur
High Court · 2013 · Allowed
Revenue
Tax Case v. Respondent M/S Pragati Construction
High Court · 2013 · Allowed
Revenue
Itta/127/2013 Of Commissioner Of Income Tax v. M/S Pullaiah Roadways
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax-Ii, Chandigarh v. M/S Mount Shivalik Breweries Ltd., Punjab
High Court · 2013 · Dismissed
Assessee
D.b. Income Tax Appeal v. Date Of Judgment:- May 23, 2013
High Court · 2013 · Allowed
Revenue
Commissioner Of Income Tax Iv v. Sikandarkhan N Tunvar....opponent(S
High Court · 2013 · Allowed
Revenue
S.a.a.ispahani Trust15,Nungambakkm High Roadchennai 34 v. The Income Tax Officert.d.s.ward Ii (2)Chennai 34
High Court · 2013 · Other
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Itxa/1919/2011 Of The Commissioner Of Income Tax -Tds v. Kirloskar Oil Engines Ltd
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax (Tds), Chandigarh v. M/S Parle Biscuits Pvt. Ltd
High Court · 2013 · Dismissed
Assessee
Itta/284/2012 Of Commissioner Of Income Tax-Vi v. M/S Shri Gautam Gupta
High Court · 2012 · Allowed
Revenue
Ita/70/2007 Of The Commissioner Of Income Tax v. M/S Karnataka Co-Operative Milk Producers
High Court · 2012 · Dismissed
Assessee
Ita/1425/2006 Of The Commissioner Of Income Tax v. The Bangalore District Cooperative Milk
High Court · 2012 · Dismissed
Assessee
Sca/12243/2009 Of Harshadbhai Naranbhai Bagadia v. Asstt. Commissioner Of Income Tax
High Court · 2012 · Other
—
Commissioner Of Income Tax v. Career Lai.incher India Ltd
High Court · 2012 · Other
—
Commissioner Of Income Tax v. Career Laltncher India Ltd.ltd
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
Itl/63/2010 Of The Commissioner Of Income Tax-Iv, Nagpur v. M/S Shree Shivam Developers, Nagpur
High Court · 2011 · Dismissed
Assessee
Cwjc/10633/2011 Of Indian Oil Cororation v. Commissioner Of Income Tax (Tds), Patna
High Court · 2011 · Allowed
Assessee
The Commissioner Of Income Tax -Tds1 v. M/S. Sahara One Media &Entertainment Pvt. Ltd
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income-Tax-I, Ludhiana v. M/S Grewal Brothers
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S T.l. Verma & Co. (P) Ltd
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax v. Truck Operators’ Union
High Court · 2011 · Dismissed
Assessee
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. 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
—
Trichirapalli v. D. Rathinam
High Court · 2011 · Dismissed
—
Ita/32/2010 Of The Commissioner Of Income Tax, Trichur v. Shri. P.k.kannan, Wadakkanchery, Trichur
High Court · 2011 · Allowed
Revenue
Itxa/3920/2009 Of The Commissioner Of Income Tax Tds Mumbai v. Shemaroo Video Pvt. Ltd
High Court · 2010 · Other
—
Commissioner Of Income-Tax, Chandigarh v. The Chief Electoral Officer, Haryana Chandigarh
High Court · 2010 · Other
—
Itxa/3841/2009 Of The Commissioner Of Income Tax Tds Mumbai v. Shemarro Video Pvt. Ltd
High Court · 2010 · Other
—
Income Tax Officer v. M/S Delhi Iron Works (P) Ltd. & Ors
High Court · 2010 · Other
—
Commissioner Of Income-Taxjalandhar-I, Jalandhar v. M/S. Northern Carriers P. Ltd.jalandhar
High Court · 2010 · Allowed
Revenue
Commissioner Of Income Tax (Tds), Chandigarh v. General Manager, Haryana Roadways, Hissar
High Court · 2010 · Dismissed
Assessee
Cw/4341/2010 Of Krishi Upaj Mandi Samiti v. Commissioner Of Income Tax Anr
High Court · 2010 · Dismissed
Revenue
Cw/4340/2010 Of Krishi Upaj Mandi Samiti v. Commissioner Of Income Tax Anr
High Court · 2010 · Dismissed
Revenue
Wp(C) v. Commissioner Of Income Tax And Other
High Court · 2010 · Other
—
The Commissioner Of Income Tax-I, Chandigarh v. M/S Bhagwati Steels, Plot
High Court · 2010 · Dismissed
Assessee
Commissioner Of Income Tax, Shimla v. M/S.satluj Jal Vidyut Nigam Ltd
High Court · 2009 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S.bilaspur District Truck Operators Transport Co.op.society Ltd
High Court · 2009 · Dismissed
Assessee
Txa/7/2005 Of The Commissioner Of Income Tax v. M/S. Orient (Goa) Pvt. Ltd
High Court · 2009 · Allowed
Revenue
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
—
Commissioner Of Income Tax,(Tds) Chandigarh v. M/S United Rice Land Limited.vill. Samana Bahu, Karnal
High Court · 2008 · Dismissed
Assessee
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
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 v. Rishikesh Apartments Co.op Housing Soceity Ltd
High Court · 2001 · Other
—
Commissioner Of Income Tax v. Saurashtra Prints Pvt. Ltd
High Court · 1999 · Other
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Key issues litigated under Section 194C

Section 194C case law — FAQs

What does Section 194C of the Income-tax Act deal with?
Section 194C relates to TDS on Contracts. This page collects 210 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 194C.
How many case laws are available on Section 194C?
EaseValue has indexed 210 income-tax judgments citing Section 194C — each with parties, citation, court, year, outcome and the full order text.
How can Section 194C judgments help my case?
They show how courts have decided Section 194C 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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