Income-tax Act · Case Law
Section 194I Income Tax Case Law — TDS on Rent
Browse 18 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 194I (TDS on Rent) 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 194I has been interpreted and to support a notice reply, appeal or assessment.
Got a Section 194I notice or dispute?
Our CA-led litigation team drafts replies and appeals (CIT(A) & ITAT) citing the right precedents.
Get expert help →
💬 WhatsApp
Judgments on Section 194I (showing 18 of 18)
Key issues litigated under Section 194I
- Interpretation and applicability of the provision
- Additions, disallowances and assessment
- Appeals, revision and penalty
- Burden and standard of proof
- Recent judicial trends
Section 194I case law — FAQs
What does Section 194I of the Income-tax Act deal with?
Section 194I relates to TDS on Rent. This page collects 18 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 194I.
How many case laws are available on Section 194I?
EaseValue has indexed 18 income-tax judgments citing Section 194I — each with parties, citation, court, year, outcome and the full order text.
How can Section 194I judgments help my case?
They show how courts have decided Section 194I 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.