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Income-tax Act · Case Law

Section 194J Income Tax Case Law — TDS on Professional Fees

Browse 126 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 194J (TDS on Professional Fees) 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 194J has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 194J (showing 126 of 126)

Commissioner Of Income Tax, International Taxation-3, New Delhi v. Samsung Heavy Industries Company Limited
High Court · 2025 · Dismissed
Assessee
Ess Singapore Branch v. Deputy Commissioner Of Income Tax & Ors
High Court · 2024 · Other
—
Commissioner Of Income Tax (Exemptions) Delhi v. Niit Foundation
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Service Now Nederland Bv
High Court · 2024 · Dismissed
Assessee
Mr Ravi Mittal v. Income Tax Officer & Anr
High Court · 2024 · Other
—
Aroh Foundation v. Commissioner Of Income Tax Exemption & Anr
High Court · 2024 · Other
—
Principal Commisioner Of Income Tax -7 v. M/S Shivaai Industries Pvt. Ltd
High Court · 2023 · Allowed
Revenue
Wp/13421/2021 Of Govt. Chandra Vijay College v. Office Of The Income Tax Officer
High Court · 2022 · Other
—
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
—
Itat/247/2017 Of Commissioner Of Income Tax, (Tds) Kolkata v. Heritage Health Tpa Pvt. Ltd
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax-3, Kolkata v. M/S. Eih Ltd
High Court · 2022 · Dismissed
Assessee
Commissioner Of Income Tax (Tds),Kolkata v. Media Worldwide Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Incometax-3, Kolkata v. M/S. Eih Ltd
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax- Tds-2 v. Sbi Life Insurance Company Ltd
High Court · 2021 · Dismissed
Assessee
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
Ita/245/2018 Of M/S Toyota Kirloskar Motor P Ltd v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
India Pvt. Ltd v. Commissioner Of Income Tax (Tds)-1, New Delhi & Anr
High Court · 2020 · Allowed
Assessee
Ita/271/2014 Of The Commissioner Of Income - Tax v. M/S Ttk Healthcare Tpa Private Limited
High Court · 2020 · Allowed
Revenue
Ita/272/2014 Of The Commissioner Of Income - Tax v. M/S Ttk Healthcare Tpa Private Limited
High Court · 2020 · Allowed
Revenue
Ita/246/2014 Of The Commissioner Of Income Tax v. M/S. Medi Assist Tpa Private Limited
High Court · 2020 · Allowed
Revenue
Ita/243/2014 Of The Commissioner Of Income Tax v. M/S. Medi Assist Tpa Private Limited
High Court · 2020 · Other
—
Ita/325/2013 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
Manpowergroup Services India Pvt. Ltd v. Commissioner Of Income Tax (Tds)-1 New Delhi & Anr
High Court · 2020 · Other
—
Ita/201/2012 Of The Commissioner Of Income-Tax v. Bangalore Electricity Supply Co Ltd
High Court · 2020 · Dismissed
Assessee
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/216/2012 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/203/2012 Of The Commissioner Of Income-Tax v. Bangalore Electricity Supply Co Ltd
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax-Ltu v. Idbi Bank Ltd
High Court · 2020 · Allowed
Revenue
Pr. Commissioner Of Income Tax-4 v. M/S. Shcil Services Ltd
High Court · 2020 · Dismissed
Assessee
Itxa/796/2017 Of Commissioner Of Income Tax (Tds)-2 v. M/S. Viacom 18 Media Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income-Tax,Chennai v. M/S.cosmic Global Ltd.,Old
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 Pr. Commissioner Of Income Tax -5 v. Jbm Auto Ltd
High Court · 2019 · Dismissed
Assessee
Itxa/352/2017 Of Commissioner Of Income Tax-Tds-2 v. M/S Saifee Hospital
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
Itxa/1486/2016 Of Pr. Commissioner Of Income Tax-4 v. M/S Shcil Services Ltd
High Court · 2019 · Allowed
Revenue
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
—
Iapl/147/2018 Of Commissioner Of Income Tax (Tds), Kanpur v. The Registrar, Csjm University, Kalyanpur
High Court · 2018 · Allowed
Revenue
Iapld/82/2018 Of Commissioner Of Income Tax (Tds) v. The Registrar, Csjm University, Kalyanpur
High Court · 2018 · Allowed
Revenue
Iapld/81/2018 Of Commissioner Of Income Tax (Tds), Kanpur v. The Registrar, Csjm University, Kalyanpur
High Court · 2018 · Allowed
Revenue
Ita v. Jbm Auto Ltd
High Court · 2018 · Dismissed
—
Ita v. Dakshin Haryana Bijlivitran Nigam Ltd. Hisar, Decided On 1.10.2014
High Court · 2018 · Other
—
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
Commissioner Of Income Tax (Tds), Jaipur v. M/S. Idea Cellular Ltd. (Formerly Known As Ideatelecommunication Ltd.), 1
High Court · 2018 · Dismissed
Assessee
Ita/226/2018 Of Principal Commissioner Of Income Tax, Delhi - 18 v. M/S. Dlf Commercial Projects Corporation
High Court · 2018 · Dismissed
Assessee
Ita/289/2014 Of The Commissioner Of Income Tax v. M/S Kalyani Steels Ltd
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Delhi-2 v. M/S.bharti Bt Internet Ltd
High Court · 2018 · Allowed
Revenue
Mr. F v. Skn
High Court · 2017 · Dismissed
—
Pr. Commissioner Of Income Tax v. M/S. H. P. Bus Stand Management & Development Authority
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
Tata Teleservices Limited v. Assistant Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
The Pr. Commissioner Of Income Tax-6 v. Menlo Wordlwide Forwarding India Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax Company Circle-3 [4] Chennai v. M/S.vinzas Solutions India Private Limited W-97, New
High Court · 2017 · Other
—
Pr Commissioner Of Income Tax Jaipur-3 v. Sikar & Jhunjhunu Zila Dugdh Utpadak
High Court · 2016 · Allowed
Revenue
Commissioner Of Income Tax v. Principal Officer Jvvnl
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax(Tds)-I v. M/S Aricent Technologies (Holdings) Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax (Tds) Chandigarh v. Dav College, Sector-10, Chandigarh
High Court · 2015 · Remanded
—
Suresh Kumar Hooda v. The Commissioner Of Income Tax, Rohtak And Another
High Court · 2015 · Remanded
—
Director Of Income Tax I v. Mitchell Drilling International Pvt Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-1 v. Ansal Land Mark Township (P) Ltd
High Court · 2015 · Allowed
Revenue
Ita/142/2013 Of Commissioner Of Income Tax (Tds) Chandigarh v. M/S Ivy Health Life Sciences (P) Ltd Mohali
High Court · 2015 · Dismissed
Assessee
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/91/2014 Of The Commissioner Of Income Tax v. The Executive Engineer
High Court · 2015 · Allowed
Revenue
Ita/77/2014 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
Commissioner Of Income Tax-Xi………………Plaintiff v. M/S. Dlf Commercial Project Corporation
High Court · 2015 · Dismissed
Assessee
Itxa/336/2013 Of The Commissioner Of Income Tax (Tds) v. M/S. Maharashtra State Electricity Distribution Company Limited
High Court · 2015 · Other
—
Tax (Tds),Pune } v. Date
High Court · 2015 · Dismissed
—
Commissioner Of Income Tax Ii v. Prayas Engineering Ltd....opponent(S
High Court · 2014 · Dismissed
Assessee
Ita/562/2013 Of The Commissioner Of Income Tax v. M/S Wifi Networks Pvt Ltd
High Court · 2014 · Other
—
The Commissioner Of Income Tax - I Chennai v. Shri.t.perumal (Indl.)
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/411/2014 Of Commissioner Of Income Tax(Tds) v. M/S Good Health Plan Limited
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
Sumit Devendra Rajani v. Assistant Commissioner Of Income Tax -Osd- & 1
High Court · 2014 · Other
—
Itxa/5486/2010 Of The Commissioner Of Income Tax - 4 Mumbai v. Angel Broking Ltd
High Court · 2014 · Other
—
M/S. Centrica India Offshore Pvtl. Ltd v. Commissioner Of Income Tax-I & Ors
High Court · 2014 · Dismissed
Revenue
Mrs.k.bhagyalakshmi v. The Deputy Commissioner Of Income Tax Media Circle-I, Chennai
High Court · 2013 · Allowed
Assessee
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
Commissioner Of Income Tax -Xiii v. Rajinder Kumar
High Court · 2013 · Allowed
Revenue
D.b. Income Tax Appeal v. Date Of Judgment:- May 23, 2013
High Court · 2013 · Allowed
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 v. M/S.piramal Healthcare Limited
High Court · 2013 · Dismissed
Assessee
Had Failed To Deduct Tds Thereon? v. Kotak Securities Ltd. Reported In {2012} 340 Itr 333 (Bom
High Court · 2013 · Other
—
The Commissioner Of Income Tax-4 v. M/S. Angel Broking Ltd
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income Tax-4 v. M/S.ise Securities & Services Ltd
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income Tax-4 v. M/S. Jhp Securities Ltd
High Court · 2012 · Allowed
Revenue
The Commissioner Of Income Tax-4 v. M/S.techno Shares & Stocks Ltd
High Court · 2012 · Allowed
Revenue
The Commissioner Of Income-Tax -4, Mumbai v. M/S Puneet Securities Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income-Tax - Mumbai v. Ssj Finance & Securities Pvt Ltd
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income-Tax -4, Mumbai v. M/S L.k.p. Shares & Securities 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 v. M/S Expeditors International (India) Pvt. Ltd
High Court · 2011 · Dismissed
Assessee
Itxa/2547/2011 Of The Commissioner Of Income Tax -4 Mumbai v. Alchemy Share And Sock Brokers Pvt. Ltd
High Court · 2011 · Other
—
Itxa/5558/2010 Of The Commissioner Of Income Tax 4 Mumbai v. Emkay Share And Stock Brokers P Ltd
High Court · 2011 · Other
—
The Commissioner Of Income Tax-4 v. M/S. Satco Securities & Financial Servicesltd
High Court · 2011 · Dismissed
Assessee
Itxa/2528/2011 Of The Commissioner Of Income Tax -4 Mumbai v. Kotak Securities Ltd
High Court · 2011 · Other
—
Itxa/3111/2009 Of The Commissioner Of Income Tax-4 (3), Mumbai v. M/S. Kotak Securities Limited, Mumbai
High Court · 2011 · Other
—
Itxa/3083/2009 Of The Commissioner Of Income Tax 4 Mumbai v. Mhd Securities Ltd
High Court · 2011 · Dismissed
Assessee
The Commissioner Of Income Tax-4 v. M/S. The Stock And Bond Trading Company
High Court · 2011 · Other
—
The Income Tax Commissioner Mumbai City-4 v. Angel Capital & Debit Market Ltd
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Tax-I (Tds v. Chief Manager, State Bank Of India
High Court · 2011 · Other
—
Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
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Income Tax Officer v. M/ S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
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Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
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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
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Income Tax Officer v. M/ S. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
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Income Tax Officer v. Mjs. Delhi Iron Works (Pvt.) Ltd
High Court · 2011 · Other
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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
—
Itta/101/2010 Of M/S. Boi-Technology Venture Fund v. Addl. Commissioner Income Tax
High Court · 2010 · Dismissed
Revenue

Key issues litigated under Section 194J

Section 194J case law — FAQs

What does Section 194J of the Income-tax Act deal with?
Section 194J relates to TDS on Professional Fees. This page collects 126 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 194J.
How many case laws are available on Section 194J?
EaseValue has indexed 126 income-tax judgments citing Section 194J — each with parties, citation, court, year, outcome and the full order text.
How can Section 194J judgments help my case?
They show how courts have decided Section 194J 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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