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Income-tax Act · Case Law

Section 197 Income Tax Case Law — Lower/Nil TDS Certificate

Browse 113 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 197 (Lower/Nil TDS Certificate) 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 197 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 197 (showing 113 of 113)

Lufthansa Cargo Ag v. Assistant Commissioner Of Income Tax & Ors
High Court · 2025 · Allowed
Assessee
W.p.(C)/13150/2023 Of M/S Continental Engineering Corporation v. The Income Tax / Ward Officer, Circle International Tax 1(2)(1) & Ors
High Court · 2025 · Other
—
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Ge Hydro France v. Assistant Commissioner Of Income Tax & Anr
High Court · 2025 · Other
—
Grid Solutions Oy (Ltd v. Assistant Commissioner Of Income Tax International Taxation & Anr
High Court · 2025 · Other
—
Coperion Gmbh v. Commissioner Of Income Tax (International Taxation) -1 New Delhi & Anr
High Court · 2024 · Other
—
Wp/25500/2024 Of Sheladia Associates Inc v. Assistant Director Of Income Tax
High Court · 2024 · Dismissed
Revenue
Tiger Global International Iii Holdings v. The Authority For Advance Rulings (Income- Tax) & Ors
High Court · 2024 · Other
—
Cwjc/9716/2024 Of Infrastructure Development Authority v. The Assistant Commissioner Of Income Tax, Tds Circle, Patna
High Court · 2024 · Other
—
Nishithkumar Mukeshkumar Mehta,Resident Of Flat v. Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Mr. Aditya Vohra, Adv v. Income Tax Officer Ward International Tax 1(3)(2) & Anr
High Court · 2024 · Other
—
Aecom Intercontinental Holdings Uk Ltd v. Income-Tax Officer Ward Int Tax 1(1)(1), Delhi & Ors
High Court · 2024 · Other
—
Ge Energy Parts Inc v. Income Tax Officer Ward 1 -3- 2, International Taxation & Ors
High Court · 2024 · Other
—
Lionbridge Technologies Llc v. Deputy Commissioner Of Income Tax, International Taxation, Circle 2 (2) (1) New Delhi & Anr
High Court · 2024 · Other
—
Kota Karamchari Sahkari Samiti Ltd v. Income Tax Officer, Ward 2(1), Kota
High Court · 2024 · Other
—
Wp/18382/2023 Of Sheladia Associates Inc v. Assistant Director Of Income Tax
High Court · 2024 · Allowed
Assessee
Production & Sale Society Ltd., E.h v. The Income Tax Officer
High Court · 2023 · Allowed
Assessee
Shreyash Retail Private Ltd v. Deputy Commissioner Of Income Tax Tds Circle 77(1) & Anr
High Court · 2023 · Allowed
Assessee
Itat/146/2023 Ia No: Ga/1/2023 Ultimo Logistics Private Limited v. Principal Commissioner Of Income Tax-1, Kolkata
High Court · 2023 · Allowed
Assessee
Milestone Systems A/S v. Deputy Commissioner Of Income Tax Circle Int Tax 2(2) (1) Delhi
High Court · 2023 · Other
—
Blackstone Capital Partners (Singapore) Vi Fdi Three Pte. Ltd v. The Assistant Commissioner Of Income Tax, Circle International Taxation 1(1)(2), New Delhi
High Court · 2023 · Other
—
Openwave Mobility Inc v. Deputy Commissioner Of Income Tax & Anr
High Court · 2023 · Other
—
Wp(C)/9919/2019 Of Sibi Joy v. Income-Tax Officer (Tds)
High Court · 2023 · Dismissed
Revenue
Agricultural Cooperative Credit Society Rep v. The Income Tax Officer
High Court · 2022 · Allowed
Assessee
Erode District v. The Deputy Commissioner Of Income Tax
High Court · 2022 · Dismissed
Revenue
Deepak Kapoor v. Principal Commissioner Of Income Tax-2, New Delhi & Ors
High Court · 2022 · Allowed
Assessee
Wp/17136/2022 Of S.n.299, Molasi Primary Agricultural v. The Income Tax Officer
High Court · 2022 · Dismissed
Revenue
Wp/17848/2022 Of Sri Rajagopalan Venkataraman v. The Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
M/S National Construction Co. Thru v. Jt. Commr. Of Income Tax Jcit (Osd) Circle-Gandhidham
High Court · 2022 · Allowed
Assessee
National Construction Co v. Oral Judgment
High Court · 2022 · Other
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Wp(C)/23945/2022 Of The Marthoma Church Educational Society v. The Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax-1 v. Future First Info. Services Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Facilitate Analysis v. Commissioner Of Income Tax-I,New Deln]V Conclusion45
High Court · 2022 · Other
—
Ge Energy Parts Inc v. Assistant Commissioner Of Income Tax & Ors
High Court · 2022 · Other
—
Coursera Inc v. Income Tax Officer Tds 1(2)(1) & Ors
High Court · 2021 · Other
—
Cotecna Inspection Sa v. Income Tax Officer Ward International Tax 1 2 1 & Anr
High Court · 2021 · Other
—
Galderma Pharma Sa v. Income Tax Officer
High Court · 2021 · Other
—
Alcatel Lucent International v. Income Tax Officer Tds Ward - 1(1)(1),International Taxation
High Court · 2021 · Other
—
Wp/226864/2020 Of M/S J L Tapadiya v. Income Tax Officer And Ors
High Court · 2021 · Other
—
M/S. Reuters India Pvt. Ltd v. Deputy Commissioner Of Income-Tax
High Court · 2021 · Other
—
Deccan Holdings B V Through Mr.deepak Chopra, Advocate v. Income Tax Officer & Anr
High Court · 2021 · Other
—
Perfetti Van Melle Holding B V v. Commissioner Of Income Tax Ii
High Court · 2021 · Other
—
Ita/16/2018 Of Brahmos Aerospace Thiruvananthapuram Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Cloudtail India Private Limited v. The Commissioner Of
High Court · 2021 · Other
—
Ita/493/2014 Of Csir - National Aerospace Laboratories v. The Asst. Commissioner Of Income-Tax (Tds)
High Court · 2021 · Other
—
Central Food Technologicalresearch Institute.krs Road, Mysore v. Rajagopal
High Court · 2021 · Other
—
Concentrix Services Netherlands B.v v. Income Tax Officer (Tds) And Anr
High Court · 2021 · Other
—
Wp/6570/2021 Of M/S Alliance Beverly Constructions Pvt Ltd v. Deputy / Assistant Commissioner Of Income Tax - Tds
High Court · 2021 · Other
—
India Pvt. Ltd v. Commissioner Of Income Tax (Tds)-1, New Delhi & Anr
High Court · 2020 · Allowed
Assessee
British Airways Plc … Through: Mr.vishal Kalra, Advocate v. Income Tax Officer & Ors
High Court · 2020 · Allowed
Assessee
Link Quest Technologies Limited v. The Commissioner Of Income Tax Tds Delhi I New Delhi & Anr
High Court · 2020 · Other
—
Manpowergroup Services India Pvt. Ltd v. Commissioner Of Income Tax (Tds)-1 New Delhi & Anr
High Court · 2020 · Other
—
Camions Logistics Solutions Private Limited v. Joint Commissioner Of Income Tax Osd
High Court · 2020 · Allowed
Assessee
Ericsson India Private Limited v. Additional Commissioner Of Income Tax, Special Range-3, New Delhi & Anr
High Court · 2020 · Other
—
Division Bench v. Respondents :Deputy Commissioner Of Income Tax (Tds) & Others
High Court · 2020 · Allowed
Assessee
Ge Hydro France (Formerly Known As Alstomhydro France v. Income Tax Officer, Tds Ward 1(3)(2), Internationaltaxation & Ors
High Court · 2020 · Other
—
Lufthansa Cargo Ag v. Deputy Commissioner Of Income Tax And Anr
High Court · 2019 · Other
—
Wp/2640/2019 Of Aegis Customer Support Services Pvt. Ltd v. Income Tax Officer, Ward 6 (1) (1) And 2 Others
High Court · 2019 · Other
—
Wp/2145/2019 Of Vodafone Idea Limited v. Deputy Commissioner Of Income Tax,Cpc Bangalore And 6 Ors
High Court · 2019 · Allowed
Assessee
Maple Logistics Private Limited &Anr v. Principal Chief Commissioner Of Income Tax & Ors
High Court · 2019 · Other
—
Manpowergroup Services India Pvt. Ltd v. Commissioner Of Income Tax (Tds)-1, N.delhi & Anr
High Court · 2019 · Other
—
Jiangdong Fittings Equipment Co Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Tlg India Private Limited v. Deputy Commissioner Of Income Tax(Tds)-2(3) & Ors
High Court · 2019 · Allowed
Assessee
Indostar Capital v. Asst. Commissioner Of Income Tax,(International Taxation) 2(2)(1) & Ors
High Court · 2019 · Other
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Wp/14709/2018 Of Umesh D. Ganore v. The Principal Commissioner Of Income Tax - 1, Nashik And Ors
High Court · 2019 · Other
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Wp/14710/2018 Of Mangesh D. Ganore v. The Principal Commissioner Of Income Tax - 1, Nashik And Ors
High Court · 2019 · Other
—
C/Sca/19270/2018 Order v. Income Tax Officer- Tds-1, Surat & Ors. In Special Civil Application
High Court · 2018 · Allowed
Assessee
Opj Trading Private Limited v. Income Tax Officer Tds 2
High Court · 2018 · Dismissed
Revenue
M/S. M. R. Shah Logistrics Private Limited v. Deputy Commissioner Of Income-Tax Central Circle-1(2
High Court · 2018 · Allowed
Assessee
Wp/625/2018 Of The South Indian Education Society v. Deputy Commissioner Income Tax (Tds, Circle 2(2) And Anr
High Court · 2018 · Other
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Vodafone India Limited v. Deputy Commissioner Of Income-Tax
High Court · 2018 · Other
—
M/S Tata Teleservices (Maharashtra) Limited v. The Deputy Commissioner Of Income
High Court · 2018 · Other
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Wp/2685/2017 Of Vodafone India Limited v. Deputy Commissioner Of Income-Tax (Tds) 2 (3) And Anr
High Court · 2018 · Other
—
Mr. S. Ganesh, Sr. Advocate With Mr v. Authority For Advance Rulings (Income Tax) & Ors
High Court · 2017 · Other
—
Commissioner Of Income Tax (Tds), Ncrb, Status Circle, Jaipur v. Jaipur Development Authority, Jln Marg, Jaipur
High Court · 2017 · Allowed
Revenue
M/S Gopal Cotton Industries Pvt. Ltd v. The Commissioner Of Income Tax, Rohtak
High Court · 2017 · Other
—
Ita/73/2016 Of Commissioner Of Income Tax -1 Chandigarh v. M/S Punjab Infrastructure Dev Board Chandigarh
High Court · 2016 · Allowed
Revenue
Groupon Holdings B.v v. Deputy Commissioner Of Income Tax & Ors
High Court · 2016 · Other
—
Technip Singapore Pte Ltd v. Director Of Income Tax & Anr
High Court · 2016 · Allowed
Assessee
Pgs Geophysical As v. Additioanal Director Of Income Tax
High Court · 2016 · Other
—
Cwjc/4737/2015 Of M/S Bihar Industrial Area Development Authority v. The Assistant Commissioner Of Income Tax (Tds), Circle, Patna
High Court · 2015 · Allowed
Assessee
St. Stephens Hospital Society v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Dharamshila Cancer Foundation And Research Centre v. The Commissioner Of Income Tax (Tds) & Anr
High Court · 2014 · Allowed
Assessee
Ita/819/2007 Of The Commissioner Of Income Tax v. M/S Elsamex- Tws-Snc Jc
High Court · 2014 · Allowed
Revenue
Zaheer Mauritius v. Director Of Income Tax (International Taxation)-Ii
High Court · 2014 · Allowed
Assessee
Indus Towers Ltd.… v. Cit & Ors.…
High Court · 2014 · Allowed
Assessee
Director Of Income Tax And Another ……… v. Saipem Uk Limited
High Court · 2013 · Dismissed
Assessee
P.a. To Judge v. Chitambaresh, J
High Court · 2013 · Other
—
Dsl Enterprises Private Limited v. Mrs.n.c.chandratre, Income Tax Officer, Tds-I, Nasik & Ors
High Court · 2013 · Other
—
Commissioner Of Income Tax (Tds), Chandigarh v. M/S Parle Biscuits Pvt. Ltd
High Court · 2013 · Dismissed
Assessee
Wp(C)/30034/2009 Of Kerala State Nirmiti Kendra v. The Commissioner Of Income Tax & Others
High Court · 2012 · Other
—
Director Of Income Tax-Ii Through v. Ohm Limited
High Court · 2012 · Allowed
Revenue
Wp/1960/2012 Of Vedanta Foundation v. Income-Tax Officer (O.s.d.) Tds-3 (1) And 2 Ors
High Court · 2012 · Other
—
Samanvaya Seva Trust, ( v. The Commissioner Of Income Tax (Tds)
High Court · 2012 · Allowed
Assessee
Sri Saurabh Kumar Rai v. The State Of Bihar
High Court · 2012 · Allowed
Revenue
Itxa/343/2011 Of The Commissioner Of Income Tax-18,Mumbai v. M/S. Jewel Of India, Mumbai
High Court · 2012 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Expeditors International (India) Pvt. Ltd
High Court · 2011 · Dismissed
Assessee
Itxa/774/2009 Of The Commissioner Of Income-Tax-Tds v. M/S Makan Investment And Tradig Co Ltd
High Court · 2011 · Dismissed
Assessee
Areva T&D, Sa v. The Asst. Director Of Income Tax & Ors
High Court · 2011 · Dismissed
Revenue
Ms.premlatabansal,Sr.advocatewithmr.deepakanand, Advocate v. Cargill Globaltrading Pvt. Ltd
High Court · 2011 · Allowed
—
Ita/1742/2009 Of Vodafone Essar Cellular Limited v. The Assistant Commissioner Of Income Tax
High Court · 2010 · Other
—
Larsen & Toubro Ltd. & Anr v. The Assistant Commissioner Of Income Tax (Tds) 2(1) & Ors
High Court · 2010 · Other
—
Appellant v. Commissioner Of Income Tax
High Court · 2010 · Other
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Appellant v. Idea Cellular Ltd
High Court · 2010 · Other
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Wp(C)/6899/2009 Of M/S.infoparks, Kerala v. The Dy.commissioner Of Income Tax (Tds)
High Court · 2009 · Dismissed
Revenue
District-Patna v. The Commissioner Of Income Tax (Tds
High Court · 2009 · Allowed
Assessee
Op/2131/2003 Of The Kerala Toddy Workes Welfare Fund v. The Commissioner Of Income Tax
High Court · 2008 · Other
—
Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
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Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Tds Range 1(1), Mumbai
High Court · 2004 · Other
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Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Tds Range 1, Mumbai
High Court · 2004 · Other
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Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
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Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
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Messrs. Arthur Andersen & Co v. The Deputy Commissioner Of Income Tax Special Range 20, Mumbai
High Court · 2004 · Other
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Key issues litigated under Section 197

Section 197 case law — FAQs

What does Section 197 of the Income-tax Act deal with?
Section 197 relates to Lower/Nil TDS Certificate. This page collects 113 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 197.
How many case laws are available on Section 197?
EaseValue has indexed 113 income-tax judgments citing Section 197 — each with parties, citation, court, year, outcome and the full order text.
How can Section 197 judgments help my case?
They show how courts have decided Section 197 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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