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

Section 194H Income Tax Case Law — TDS on Commission

Browse 108 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 194H (TDS on Commission) 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 194H has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 194H (showing 108 of 108)

The Director, Prasar Bharati v. Commissioner Of Income Tax, Thiruvanthapuram
Supreme Court · 2018 · [2018] 3 S.C.R. 287 · Allowed
Assessee
Ita/53/2024 Of The Pr. Commissioner Of Income-Tax v. M/S. Te Connectivity India Pvt. Ltd
High Court · 2025 · Allowed
Revenue
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
Vodafone Idea Limited v. Commissioner Of Income Tax (Tds) Kolkata
High Court · 2024 · Allowed
Assessee
Bharti Airtel Ltd v. Joint Commissioner Of Income Tax
High Court · 2024 · Other
—
> v. Joint Commissioner Of Income Tax, Range 73
High Court · 2024 · Other
—
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
> v. Assistant Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Nirja Publishers & Printers Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Itta/181/2022 Of Vodafone Idea Limited v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Ita/159/2019 Of The Commissioner Of Income-Tax v. M/S Acer India Pvt Ltd
High Court · 2023 · Dismissed
Assessee
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
Date Of Decision:17.05.2023 v. Additional Commissioner Of Income Tax & Ors
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax, Tds,Kolkata v. Abp Private Limited
High Court · 2023 · Dismissed
Assessee
Chittewan v. Assistant Commissioner Of Income-Taxcircle 2(1)(1), Room
High Court · 2023 · Other
—
M/S Dabur India Limited v. Commissioner Of Income Tax (Tds) And Another
High Court · 2022 · Dismissed
Revenue
Ita/120/2013 Of Comnr.of Income Tax v. Neelachal Ispat Niga
High Court · 2022 · Dismissed
Assessee
Ita/150/2019 Of The Commissioner Of Income Tax v. M/S Acer India Pvt Ltd
High Court · 2022 · Dismissed
Assessee
Ita/151/2019 Of The Commissioner Of Income Tax v. M/S Acer India Pvt Ltd
High Court · 2022 · Dismissed
Assessee
Ita/152/2019 Of The Commissioner Of Income Tax v. M/S Acer India Pvt Ltd
High Court · 2022 · Dismissed
Assessee
The Commissioner Of Incometax(Tds), Kolkata v. M/S. Itd Cementation India Ltd
High Court · 2022 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-10 v. Indofil Industries Limited
High Court · 2021 · Allowed
Revenue
Ita/513/2018 Of M/S Delhi International Airport Ltd v. The Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
Wp/3290/2019 Of Pfizer Limited v. Assistant Commissioner Of Income Tax - 14 (2) (2) And 2 Ors
High Court · 2021 · Allowed
Assessee
Itxa/1629/2017 Of Commissioner Of Income Tax-Tds-2 v. Super Religare Laboratories Ltd
High Court · 2021 · Allowed
Revenue
Ita/693/2019 Of The Commissioner Of Income Tax v. M/S Idea Cellular Ltd
High Court · 2021 · Allowed
Revenue
Taxap/175/2021 Of Commissioner Of Income Tax (Tds) v. Intas Pharmaceuticals Ltd
High Court · 2021 · Dismissed
Assessee
Exempt Income Even When The Assessing Authority Rightly Made Disallowances As Conditions For Making Such Disallowances Were Satisfied And Assessee Failed To Sho v. Ing Vysya Bank Ltd Reported In [2020] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
—
Rd Substantial Questions Of Law Involved In This Appeal Have Already Been Answered In Favour Of The Assessee By This Court Vide Judgment Dated 16.01.2020 In The v. Ing Vysya Bank Ltd Reported In [2020] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
Assessee
When The Matter Was Taken Up Today, The v. Ing Vysya Bank Ltd Reported In [2020] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
—
Exempt Income Even When The Assessing Authority Rightly Made Disallowances As Conditions For Making Such Disallowances Were Satisfied And Assessee Failed To Sho v. Ing Vysya Bank Ltd Reported In [2020] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
—
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/336/2014 Of Commissioner Of Income Tax-Iii v. M/S. Telco Construction
High Court · 2021 · Allowed
Revenue
Was Declared. The. Revised Return Was Processed Under Section 143(1) Of The Act. O 15.06.2701) And A Refund Of v. Learned Counsel For The Revenue While Inviting The Attention Of This Court To Section 194H Of The Act Submitted That A Third Partly Viz., National Financial Swi
High Court · 2020 · Dismissed
Revenue
Commissioner Of Income Tax (Tds)-1 v. M/S. Air India Charters Ltd
High Court · 2020 · Dismissed
Assessee
Itxa/1152/2017 Of The Commissioner Of Income Tax (Tds). Pune v. Vodafone Cellular Ltd
High Court · 2020 · Allowed
Revenue
Itxa 354-19.Doc v. Itxa 354-19.Doc
High Court · 2020 · Allowed
—
The Commissioner Of Income-Tax(Tds), Pune v. M/S. Idea Cellular Ltd
High Court · 2020 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax-6 v. Cleartrip Travel Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax-6 v. Cleartrip Travel Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Itxa 302-19.Doc v. Itxa 302-19.Doc
High Court · 2020 · Allowed
—
Tds), Pune v. M/S. Idea Cellular Ltd
High Court · 2020 · Dismissed
—
Itxa 1129-17.Doc v. Itxa 1129-17.Doc
High Court · 2020 · Allowed
—
The Commissioner Of Income-Tax (Tds), Pune v. Idea Cellular Ltd
High Court · 2020 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-4 v. M/S. Shcil Services Ltd
High Court · 2020 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara v. M/S Gujarat Narmada Valley Fertilizer And Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 3 v. M/S Gujarat Narmada Valley Fertilizer And Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
Sherla v. Ita.702.2017_25.Doc
High Court · 2019 · Allowed
—
Sherla v. Ita.603.2017.Doc
High Court · 2019 · Allowed
—
Assistant Commissioner Of Income Tax, Circle-I, Jodhpur v. Marudhar Hotels Private Limited, Umaid Bhawan Palace, Jodhpur.through Shri Gaj Singh Director Of Marudhar Hotels Privatelimited
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Vadodara 3 v. Oral Order
High Court · 2019 · Dismissed
Assessee
The Commissioner Ofincome Tax (Tds)-1 v. Jet Airways (India) Ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax Tds-2 v. Unichem Laboratories Ltd
High Court · 2019 · Allowed
Revenue
Itxa/1433/2016 Of Commissioner Of Income Tax- Tds-2 v. National Health And Education Society
High Court · 2019 · Dismissed
Assessee
Itxa/1486/2016 Of Pr. Commissioner Of Income Tax-4 v. M/S Shcil Services Ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax (Tds)-1 v. Larsen & Toubroltd.[1]Before Dismissal Of The Revenue's Appeal Making Followingobservations
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax (Tds)-1 v. M/S. Larsen & Toubro Ltd
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax Tds, Jaipur Raj v. M/S Bharti Hexacom Limited , K-21 Malviya Marg, C-Scheme,Jaipur Raj
High Court · 2018 · Dismissed
Assessee
Ita/338/2016 Of The Commissioner Of Income Tax Chandigarh v. M/S Ocm India Ltd Amritsar
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax (Tds), Jaipur v. M/S. Idea Cellular Ltd. (Formerly Known As Ideatelecommunication Ltd.), 1
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax (Tds), Jaipur Raj v. M/S Idea Cellular Ltd. (Formerly Known As Ideatelecommunication Ltd., 1-2 Jai Jawan Colony, Tonk Road, Jaipur302018
High Court · 2018 · Dismissed
Assessee
Marudhar Hotels Private Limited, Umaid Bhawan Palace, Jodhpurthrough Shri Gaj Singh, Director Of Marudhar Hotels Privatelimited v. Assistant Commissioner Of Income – Tax, Circle – 1, Jodhpur
High Court · 2018 · Allowed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Shri Shailendra Garg
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Jaipur-2, Jaipur v. Shri Bhim Sain Garg, Through Legal Heir Shri Shailendra Garg, F
High Court · 2017 · Dismissed
Assessee
Mr. F v. Skn
High Court · 2017 · Dismissed
—
Of Income Tax, Delhi-8 v. Srl Ranbaxy Ltd
High Court · 2017 · Allowed
Revenue
Wherein It Was Held That The Discount Paid To Stamp Vendors Is Not Intended To Be Covered By Section 194H Of The Income Tax Act, 1961 v. Ahmedabad Stamp Vendors Association
High Court · 2017 · Allowed
Revenue
The Deputy Commissioner Of Income Tax (Tds), Jaipur v. The Branch Manager, National Agriculture Cooperative Marketingfederation Of India Ltd. Sahkar Bhawan, B.s. Road, Jaipur
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
Commissioner Of Income Tax-I, New Central Revenue Building,Statue Circle, Jaipur (Raj v. M/S Gems Paradise, Gulab Niwas, M.i. Road, Jaipur
High Court · 2017 · Allowed
Revenue
Pr Commissioner Of Income Tax Jaipur-3 v. Sikar & Jhunjhunu Zila Dugdh Utpadak
High Court · 2016 · Allowed
Revenue
+ Ita 729/2016, Cm Appl v. M/S Ogaan Publication Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-4 v. Invecon Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
Bhopal Sugar Industries Ltd v. M/S. United Breweries Ltd
High Court · 2016 · Dismissed
—
Bhopal Sugar Industries Ltd v. M/S. United Breweries Ltd
High Court · 2016 · Dismissed
—
Ita/660/2015 Of The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)
High Court · 2016 · Allowed
Revenue
Thottathil B.radhakrishnan, J v. In The Result, This Writ Appeal Is Dismissed
High Court · 2015 · Dismissed
—
Ita/35/2014 Of Commissioner Of Income Tax-Ii v. Kajaria Ceramics Ltd
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
The Commissioner Of Income Tax-Ii v. Jds Apparels Private Limited
High Court · 2014 · Dismissed
Assessee
Ita/590/2013 Of The Commissioner Of Income Tax v. Sri Santosh Kumar Shetty
High Court · 2014 · Dismissed
Assessee
M/S Palam Gas Service v. Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
We Heard The Learned Standing Counsel For Therevenue And The Learned Counsel Appearing For The Assessee v. Union Of India(257 Itr 202), Which Was Confirmed By The Apex Court In Itsjudgment In Cit V. Ahmedabad Stamp Vendors Association (348Itr 378
High Court · 2014 · Other
—
Commissioner Of Income Tax Ahmedabad Iv v. Omprakash R Chaudhary....opponent(S
High Court · 2013 · Dismissed
Assessee
Commissioner Of Income Tax: Delhi -I v. Bharti Airtel Limited
High Court · 2013 · Dismissed
Assessee
The Learned Tribunal Has Followed The Following Decisionsof Various High Courts, Namely, C.i.t v. Idea Cellular Ltd.,Reported In 325 Itr 148 Del; Vodafone Essar Cellular Ltd.,Vs. Acit Reported In 332 Itr 255 Kerala And Bharti Cellularvs. Acit Reported In 244
High Court · 2013 · Dismissed
—
The Commissioner Of Income Tax (Tds), Pune v. Bharat Sanchar Nigam Limited, Pune
High Court · 2013 · Dismissed
Assessee
The Commissioner Of Income Tax-1 v. M/S. Itl Tours & Travels Pvt. Ltd
High Court · 2013 · Other
—
Comissioner Of Income Tax v. Mother Dairy India Ltd. …
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,Faridabad v. The Senior Post Master, Faridabad
High Court · 2011 · Dismissed
Assessee
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. 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. M/ S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
—
Income Tax Officer v. M/S Delhi Iron Works (P) Ltd. & Ors
High Court · 2010 · Other
—
Commissioner Of Income Tax-Ii, Chandigarh v. M/S Assam Tea House
High Court · 2010 · Allowed
Revenue
Ita/1742/2009 Of Vodafone Essar Cellular Limited v. The Assistant Commissioner Of Income Tax
High Court · 2010 · Other
—
Appellant v. Idea Cellular Ltd
High Court · 2010 · Other
—
Ita/27/2009 Of The Commissioner Of Income Tax,Tvm v. The Director,Prasar Bharti,Tvm
High Court · 2009 · Allowed
Revenue

Key issues litigated under Section 194H

Section 194H case law — FAQs

What does Section 194H of the Income-tax Act deal with?
Section 194H relates to TDS on Commission. This page collects 108 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 194H.
How many case laws are available on Section 194H?
EaseValue has indexed 108 income-tax judgments citing Section 194H — each with parties, citation, court, year, outcome and the full order text.
How can Section 194H judgments help my case?
They show how courts have decided Section 194H 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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