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Income-tax Act · Case Law

Section 201 Income Tax Case Law — TDS Default

Browse 437 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 201 (TDS Default) 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 201 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 201 (showing 300 of 437)

State Bank Of India v. Assistant Commissioner Of Income Tax
Supreme Court · 2022 · [2022] 10 S.C.R. 51 · Dismissed
Revenue
Commissioner Of Income Tax(Tds) Kanpur And Anr v. Canara Bank
Supreme Court · 2018 · [2018] 7 S.C.R. 866 · Dismissed
Assessee
M/S New Okhla Industrial Development Authority v. Commissioner Of Income Tax Appeals & Ors
Supreme Court · 2018 · [2018] 7 S.C.R. 888 · Dismissed
Revenue
The Director, Prasar Bharati v. Commissioner Of Income Tax, Thiruvanthapuram
Supreme Court · 2018 · [2018] 3 S.C.R. 287 · Allowed
Assessee
M/S. Palam Gas Service v. Commissioner Of Income Tax
Supreme Court · 2017 · [2017] 3 S.C.R. 836 · Dismissed
Revenue
Commissioner Of Income Tax, Bangalore v. Infosys Technologies Ltd
Supreme Court · 2008 · [2008] 1 S.C.R. 136 · Dismissed
Assessee
M/S.abiram Agencyno v. The Income Tax Officer,Ward-I(2),Pudukottai
High Court · 2025 · Other
—
Txa v. M/S. Tumkur Minerals Pvt. Ltd
High Court · 2025 · Dismissed
Assessee
Anna Salai, Chennai 600 002 v. Joint Commissioner Of Income Tax
High Court · 2025 · Allowed
Assessee
Mapsko Builders Pvt Ltd v. Joint Commissioner Of Income Tax Osd Circle 75 1Tds, New Delhi
High Court · 2025 · Dismissed
Revenue
The Commissioner Of Income Tax, Jamshedpur v. M/S New Punjab Motor Transport, Room
High Court · 2025 · Other
—
Nc: 2025:Khc:13711Wp v. Karnataka State Souharda Federal Co-Operative Ltd., Wa
High Court · 2025 · Allowed
—
Development Corporation Ltd., (Tnpfc)Rep. By Managing Director v. The Commissioner Of Income Tax (Tds
High Court · 2025 · Allowed
Assessee
Sfdc Ireland Limited v. Commissioner Of Income Tax & Another
High Court · 2025 · Allowed
Assessee
Ita/11/2022 Of The Commissioner Of Income Tax v. M/S Urban Ladder Home Decor Solutions Pvt Ltd
High Court · 2025 · Allowed
Revenue
Wp/109548/2019 Of Basavaraj Gurusiddappa Sindhur v. Income Tax Officer (Tds)
High Court · 2025 · Dismissed
Revenue
v. Assistant Commissioner Of Income-Tax
High Court · 2025 · Allowed
Assessee
v. The Assistant Commissioner Of Income Tax
High Court · 2024 · Dismissed
Revenue
Reliance Has Been Laid On Dwejesh Acharya v. Income-Tax Officer :[2023] 157 Taxmann.com 332 (Rajasthan
High Court · 2024 · Allowed
Assessee
Tiruvannamalai -606 604 v. Income Tax Officer (Tds
High Court · 2024 · Other
—
Commissioner Of Income Tax (Tds) - 2 v. National Highway Authority Of India
High Court · 2024 · Dismissed
Assessee
Pepsico India Holdings Private Limited v. The Assistant Commissioner Of Income Tax Circle 19(1), Delhi & Anr
High Court · 2024 · Allowed
Assessee
Ita/391/2023 Of The Commissioner Of Income Tax Tds v. Biocon Ltd
High Court · 2024 · Other
—
Ita/478/2023 Of Pr. Commisisoner Of Income Tax - 3 v. M/S Infineon Technologies India Pvt. Ltd
High Court · 2024 · Other
—
Ita/392/2022 Of Pr. Commissioner Of Income Tax v. Karantaka Vikas Grameen Bank
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax, Delhi -2 v. M/S. Bharat Sanchar Nigam Ltd
High Court · 2024 · Other
—
Commissioner Of Income Tax,Chennai v. M/S.shriram Capital Limited,Mookambika Complex
High Court · 2024 · Allowed
Revenue
Ravi Kumar Sinha v. The Commissioner Of Income Tax
High Court · 2024 · Allowed
Assessee
M/S.renault India Private Limited v. The Assistant Commissioner Of Income Tax,Tds Circle - 2
High Court · 2024 · Dismissed
Revenue
Vodafone Idea Limited v. Commissioner Of Income Tax (Tds) Kolkata
High Court · 2024 · Allowed
Assessee
Tan:chet06659C v. The Deputy Commissioner Of Income Tax
High Court · 2024 · Other
—
Pr. Commissioner Of Income Tax Delhi - 8 v. M/S Samsung India Electronics Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
The Commissioner Of Income Tax-Ltu v. Honda Cars India Ltd
High Court · 2024 · Dismissed
Assessee
Commissioner Of Income Tax (Tds)-2 v. M/S Tv Today Network Ltd
High Court · 2024 · Dismissed
Assessee
M/S. Lg Electronics India Pvt. Ltd v. Income Tax Officer, & Anr
High Court · 2024 · Allowed
Assessee
Ramesh Kumar Shokeen v. Pr. Commissioner Of Income Tax-22 & Ors
High Court · 2024 · Other
—
Case Of Bharti Airtel Ltd. And Another v. Union Of India And Another[2016 Scc Online Del 6338]. Subsequently
High Court · 2024 · Dismissed
—
Case Of Bharti Airtel Ltd. And Another v. Union Of India
High Court · 2024 · Dismissed
—
Ita/153/2011 Paharpur Cooling Towers Ltd v. Commissioner Of Income Tax, Centre, Circle-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
Https://Www.mhc.tn.gov.in/Judis v. The Commissioner Of Income Tax Appeals
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
—
Puri Constructions Private Limited v. Additional Commissioner Of Income
High Court · 2024 · Allowed
Assessee
By Sri. Ravi Raj Y.v, Advocate v. Alom Extrusions Ltd., (2010)1 Scc 489 Vide Annx
High Court · 2024 · Allowed
—
Wp/18382/2023 Of Sheladia Associates Inc v. Assistant Director Of Income Tax
High Court · 2024 · Allowed
Assessee
Harshdip Singh Dhillon v. Union Of India
High Court · 2024 · Allowed
Assessee
Wa(Md)/33/2021 Of The Income Tax Officer v. M/S.the Thanjavur District Central Co-Op. Bank Ltd
High Court · 2023 · Other
—
Principal Commisioner Of Income Tax -7 v. M/S Shivaai Industries Pvt. Ltd
High Court · 2023 · Allowed
Revenue
The Pr Commissioner Of Income Tax - 15 v. Jasjit Singh
High Court · 2023 · Other
—
By Advs.harisankar v. Menon Meera V.menon; R.sreejith K.krishna; Parvathy Menon
High Court · 2023 · Allowed
—
Vengikkal, Tiruvannamalai - 606 604 v. Income Tax Officer,Tds Ward, Vellore,Vellore-Income Tax Office
High Court · 2023 · Other
—
Ma/452/2015 Of State Bank Of India Raj Bhawan Branch v. Additional Commissioner Of Income Tax Range-2 Patna
High Court · 2023 · Dismissed
Revenue
Dlf Homes Panchkula Pvt Ltd v. Additional Commissioner Of
High Court · 2023 · Other
—
Experion Developers Pvt Ltd v. Dy. Commissioner Of Income Tax
High Court · 2023 · Other
—
Ita/160/2015 Of M/S Vodafone Idea Limited v. Deputy Director Of Income Tax
High Court · 2023 · Allowed
Assessee
The Commissioner Of Income Tax v. The Jammu And Kashmir Bank Ltd
High Court · 2023 · Dismissed
Assessee
Ita/159/2019 Of The Commissioner Of Income-Tax v. M/S Acer India Pvt Ltd
High Court · 2023 · Dismissed
Assessee
Ita/341/2017 Of The Commissioner Of Income Tax v. M/S Infosys Ltd
High Court · 2023 · Dismissed
Assessee
Wpc/770/2023 Of Nirmal Kumar Pradeep Kumar (Huf) v. The Union Of India
High Court · 2023 · Allowed
Assessee
By Sri v. Chandrasekhar, Advocate
High Court · 2023 · Allowed
—
Signature Not Verified v. Joint Commissioner Of Income Tax (Osd
High Court · 2023 · Allowed
Assessee
Matrix Cellular International (Services) Private v. Deputy Commissioner Of Income-Tax Circle 16(1), Delhi & Ors
High Court · 2023 · Other
—
Vedanta Limited(Successor Of Sterlite Industries (India) Ltd.,) v. The Deputy Commissioner Of Income Tax (International Taxation),Room
High Court · 2023 · Other
—
By Shri v. Chandrashekar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
By Shri. A. Shankar, Senior Advocate For Shri v. Chandrasekhar, Advocate
High Court · 2023 · Dismissed
—
Of Income Tax And Another v. M/S. Wipro Ltd. In
High Court · 2023 · Dismissed
Assessee
M/S. Bombardier Transportation India Pvt Ltd v. Deputy Commissioner Of Income-Tax (Tds) ==========================================================
High Court · 2023 · Other
—
M/S. Bombardier Transportation India Pvt Ltd v. Deputy Commissioner Of Income-Tax (Tds) ==========================================================
High Court · 2023 · Other
—
M/S Jharkhand Bijili Vitran Nigam Limited v. Principal Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Ita/218/2014 Of The Director Of Income Tax v. Ibm India Private Limited
High Court · 2023 · Dismissed
Assessee
Dr B L Kapur Memorial Hospital v. Commissioner Of Income Tax (Tds)Delhi 1 & Ors
High Court · 2022 · Allowed
Assessee
M/S Dabur India Limited v. Commissioner Of Income Tax (Tds) And Another
High Court · 2022 · Dismissed
Revenue
Wp/3325/2021 Of Medi Assist Insurance Tpa Private Ltd v. Deputy Commissioner Of Income Tax (Tds)
High Court · 2022 · Other
—
Sri. Aravind v. Chavan, Advocate
High Court · 2022 · Partly Allowed
—
Pr. Commissioner Of Income Tax-1 v. Future First Info. Services Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
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
—
Wp/1685/2022 Of Bt Global Communication India Private Limited v. Income Tax Officer,Int. Tax Ward 1(3)(2)
High Court · 2022 · Other
—
Ita/109/2021 Of Tally Solutions Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2022 · Other
—
M/S Toshiba Corporation v. Commissioner Of Income Tax, (Intl. Tax)-3, Newdelhi And Anr
High Court · 2022 · Other
—
Tata Teleservices Limited v. Commissioner Of Income Tax, Internationaltaxation-3 & Anr
High Court · 2022 · Other
—
Neutral Citation No: 2022/Dhc/001045 v. Commissioner Of Income Tax (Intl. Tax) -3, Newdelhi And Anr
High Court · 2022 · Other
—
Ita v. Western Electricity Supply Company Of Odisha Limited (Wesco
High Court · 2022 · Dismissed
Assessee
Wp/974/2014 Of Ingram Micro Inc v. The Income-Tax Officer And Ors
High Court · 2022 · Allowed
Assessee
Ita/120/2013 Of Comnr.of Income Tax v. Neelachal Ispat Niga
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
Ita/150/2019 Of The Commissioner Of Income Tax v. M/S Acer India Pvt Ltd
High Court · 2022 · Dismissed
Assessee
Ita/513/2018 Of M/S Delhi International Airport Ltd v. The Principal Commissioner Of Income Tax
High Court · 2021 · Other
—
R.pannerselvam v. Assistant Commissioner Of Income Tax, Central Circle-3(3), Chennai
High Court · 2021 · Allowed
Assessee
Ita/369/2018 Of M/S Volvo India Pvt Ltd v. Income Tax Officer (Tds) Ltu
High Court · 2021 · Allowed
Assessee
Wp/3290/2019 Of Pfizer Limited v. Assistant Commissioner Of Income Tax - 14 (2) (2) And 2 Ors
High Court · 2021 · Allowed
Assessee
Directi Services Pvt Ltd v. Bharucha For
High Court · 2021 · Other
—
Commissioner Of Income Tax- Tds-2 v. Sbi Life Insurance Company Ltd
High Court · 2021 · Dismissed
Assessee
Itxa/1629/2017 Of Commissioner Of Income Tax-Tds-2 v. Super Religare Laboratories Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax (International Taxation)-2, Delhi v. Lg Philips Display Korea Co. Ltd
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax (International Taxation)-2, Delhi v. Pt Lp Display Indonesia
High Court · 2021 · Allowed
Revenue
Wp(Md)/8412/2021 Of M/S.ponnaiyah Ramajayam Institute Of v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Other
—
Ita/655/2018 Of Anz Operations And Technology Pvt.ltd v. Deputy Director Of Income Tax
High Court · 2021 · Allowed
Assessee
Taxap/175/2021 Of Commissioner Of Income Tax (Tds) v. Intas Pharmaceuticals Ltd
High Court · 2021 · Dismissed
Assessee
Ita/277/2015 Of Indian Institute Of Science v. The Dy. Commissioner Of Income Tax
High Court · 2021 · Dismissed
Revenue
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
—
Ita/164/2007 Of The Commissioner Of Income Tax v. M/S Software And Silicon Systems (I) Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Ita/502/2018 Of M/S Google India Private Ltd v. The Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Shri A. N. Dyaneswaran v. The Commissioner Of Income Tax, Central Circle, Ii(4), Ayyakar Bhavan
High Court · 2021 · Allowed
Assessee
Madanlal B.chowatia v. The Joint Commissioner Of Income Tax (Tds) Tds Cell, Range -I
High Court · 2021 · Other
—
Wp(C) v. The Income Tax Officer (Tds)
High Court · 2021 · Other
—
Wp(C) v. The Assistant Commissioner Of Income Tax (Tds)
High Court · 2021 · Other
—
Ita/7/2019 Of Nice Ltd v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Ita/245/2018 Of M/S Toyota Kirloskar Motor P Ltd v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
Pg.1 Of 5 v. Income Tax Officer & Anr
High Court · 2021 · Other
—
Mrs. H.vani, Learned Counsel For The Assessee v. M/S Lenovo (India) Pvt Ltd
High Court · 2021 · Dismissed
—
Excellence Private Limited v. The Commissioner Of
High Court · 2021 · Allowed
—
Itr/70/2000 Of M/S.carbon And Chemicals (India) Ltd v. The Commissioner Of Incometax, Kochi
High Court · 2021 · Other
—
Ita/535/2016 Of The Commissioner Of Income-Tax v. The Director Of Technical Education
High Court · 2021 · Allowed
Revenue
Wp(C)/31080/2020 Of M/S. Fortune Logistics v. Principal Chief Commissioner Of Income Tax, Odisha
High Court · 2021 · Dismissed
Revenue
Ita/214/2014 Of The Director Of Income Tax v. M/S Abbey Business Services India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Ita/215/2014 Of The Director Of Income Tax v. M/S Abbey Business Services India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Crl.mc/3649/2020 Of C.k.vijayan v. The Assistant Commissioner Of Income Tax
High Court · 2020 · Dismissed
Revenue
Ita/653/2013 Of The Commissioner Of Income - Tax v. M/S Biocon Ltd
High Court · 2020 · Dismissed
Assessee
Sivagangai District Central Cooperative Bank v. The Income Tax Officer, Tds Ward,Kulamangalam Road,Meenambalpuram,Madurai - 625 002
High Court · 2020 · Other
—
Ita/246/2014 Of The Commissioner Of Income Tax v. M/S. Medi Assist Tpa Private Limited
High Court · 2020 · Allowed
Revenue
Ita/325/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd
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/331/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Ita/328/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd
High Court · 2020 · Allowed
Revenue
Ita/327/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd
High Court · 2020 · Allowed
Revenue
Ita/326/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd
High Court · 2020 · Allowed
Revenue
Ita/271/2014 Of The Commissioner Of Income - Tax v. M/S Ttk Healthcare Tpa Private Limited
High Court · 2020 · Allowed
Revenue
Ita/324/2013 Of The Commissioner Of Income Tax v. M/S Ttk Healthcare Tpa Pvt Ltd
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
I.t.a v. Nhk Japanbroadcasting Corporation, (2008) 3Qo5 Itr 137?
High Court · 2020 · Other
—
Tca/829/2016 Of The Commissioner Of Income Tax v. M/S.dishnet Wireless Limited
High Court · 2020 · Dismissed
Assessee
Wp(C)/15042/2020 Of The Nattakam Service Co-Operative Bank Limited v. The Income Tax Officer (Tds)
High Court · 2020 · Other
—
By Advs.sri.harisankar v. Menonsmt.meera V.menon
High Court · 2020 · Dismissed
—
M/S. Bt India Private Ltd v. Income Tax Officer
High Court · 2020 · Other
—
Ita/215/2012 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/212/2012 Of The Commissioner Of Income Tax v. Bangalore Electricity Supply Co Ltd
High Court · 2020 · Dismissed
Assessee
Ita/201/2012 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/210/2012 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
Taxap/1218/2018 Of Commissioner Of Income Tax (Tds) v. Oil And Natural Gas Corporation Ltd
High Court · 2020 · Dismissed
Assessee
Wp(C)/6853/2020 Of M.k.nasarudheen Musaliar v. The Commissioner Of Income Tax(Appeals)
High Court · 2020 · Other
—
Division Bench v. Respondents :Deputy Commissioner Of Income Tax (Tds) & Others
High Court · 2020 · Allowed
Assessee
Ita/18/2014 Of The Commissioner Of Income-Tax v. M/S. Ing. Vysya Bank Limited
High Court · 2020 · Allowed
Revenue
Itxa 302-19.Doc v. Itxa 302-19.Doc
High Court · 2020 · Allowed
—
Itxa 1129-17.Doc v. Itxa 1129-17.Doc
High Court · 2020 · Allowed
—
Itxa 354-19.Doc v. Itxa 354-19.Doc
High Court · 2020 · Allowed
—
Ita/117/2017 Of M/S Kbr Infratch Ltd v. Asst Commissioner Of Income Tax
High Court · 2019 · Dismissed
Revenue
Itxa/1123/2017 Of The Commissioner Of Income Tax, Tds-1, Mumbai v. B4U Broadband India Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax -6 v. Moet Hennessy India Pvt. Ltd
High Court · 2019 · Allowed
Revenue
The Commissioner Of Income-Tax (Tds), Chennai v. Black Thunder Theme Park Ltd
High Court · 2019 · 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
Wp/110318/2019 Of Kle Society Hospital And v. Principal Commissioner Of Income Tax
High Court · 2019 · Other
—
Colonel Ashwani Kumar Ram Singh (Retd v. Principal Commissionerof Income Taxindore, Dated 29.08.2019
High Court · 2019 · Allowed
Assessee
Tca/357/2014 Of Commissioner Of Income Tax v. M/S Shanthi Fortune India Pvt
High Court · 2019 · Dismissed
Assessee
Vedanta Ltd. (Successor Of Sterlite Industries (India) Limited v. Asst. Commissioner Of Income Tax, Circle-26 (1), New Delhi
High Court · 2019 · Allowed
Assessee
Ma/632/2013 Of Bank Of Baroda v. Commissioner Of Income Tax, Tds
High Court · 2019 · Dismissed
Revenue
The Principal Commissioner Of Income Tax 1 v. M/S. Arvind Lifestyle Brands Ltd
High Court · 2019 · Allowed
Revenue
Tlg India Private Limited v. Deputy Commissioner Of Income Tax(Tds)-2(3) & Ors
High Court · 2019 · Allowed
Assessee
Wp(C)/20030/2019 Of Punjab National Bank v. The Income Tax Appellate Tribunal
High Court · 2019 · Dismissed
Revenue
Sherla v. Ita.702.2017_25.Doc
High Court · 2019 · Allowed
—
Sherla v. Ita.603.2017.Doc
High Court · 2019 · Allowed
—
By Sri. A Shankar, Sr. Counsel For Sri v. Chandrashekar & Shashank Hegde, Advocates
High Court · 2019 · Allowed
—
M/S.infodrive Software Ltd v. Deputy Commissioner Of Income Tax International Taxation – I(2) Chennai – 600 006
High Court · 2019 · Other
—
Director Of Income Tax (International Taxation)-Ii, New Delhi … v. M/S Gil Mauritius Holding Ltd. …
High Court · 2019 · Allowed
Revenue
Indostar Capital v. Asst. Commissioner Of Income Tax,(International Taxation) 2(2)(1) & Ors
High Court · 2019 · Other
—
Tc/2184/2006 Of M/S.zylog Systems Ltd v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.ltd
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax v. Gopal Das Estates & Housing Pvt.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
M/S. Rent A Device Trust v. Income Tax Officer (Tds) 2(1)(4), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
M/S. Rainbow Devices Trust v. Income Tax Officer (Tds) 2(1)(4), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Itxa/1508/2016 Of Commissioner Of Income Tax-Tds-2 v. Viacom 18 Meida Pvt.ltd
High Court · 2019 · Dismissed
Assessee
The Surendranagar District Co-Operative Bank Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
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
Uber India Systems Pvt Ltd v. Joint Commissioner Of Income Tax, (Tds),Range -2(3) & Ors
High Court · 2019 · Other
—
Commissioner Of Income Tax v. Bhanot Construction & Housing Limited
High Court · 2019 · Allowed
Revenue
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
—
Pr. Commissioner Of Income Tax -5 v. Perfect Circle India Pvt Ltd
High Court · 2019 · Dismissed
Assessee
Viraj Exports P.ltd v. Income Tax Office (Ito) Tm. Narinder Juyal
High Court · 2018 · Dismissed
Revenue
Ita v. Dakshin Haryana Bijlivitran Nigam Ltd. Hisar, Decided On 1.10.2014
High Court · 2018 · Other
—
Pr. Commissioner Of Income Tax-2, Chandigarh v. M/S Mobisoft Telesolutions Private Limited
High Court · 2018 · Allowed
Revenue
M/S Arihant Foam P. Ltd., Chandigarh v. Commissioner Of Income Tax, Chandigarh
High Court · 2018 · Allowed
Assessee
Wp/13314/2017 Of Mphasis Limited v. The Deputy Commissioner Of Income Tax
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
Appell v. Sh. Shivpal Singh Chaudhary, H
High Court · 2018 · Dismissed
—
M/S.evolv Clothing Company Pvt Ltd.,New v. The Assistant Commissioner Of Income Tax,Company Circle-Ii (1),Chennai – 600 034
High Court · 2018 · Allowed
Assessee
Wp(C)/18428/2018 Of M/S.malayalam Communications Ltd v. The Income Tax Officer (Tds)
High Court · 2018 · Other
—
Appel v. M/S Dedicated Freight Corridor Corporation Limited
High Court · 2018 · Dismissed
—
Ita/338/2016 Of The Commissioner Of Income Tax Chandigarh v. M/S Ocm India Ltd Amritsar
High Court · 2018 · Allowed
Revenue
Gujarat Co.operative Milk Marketing Federation Ltd v. Income Tax Officer
High Court · 2018 · Allowed
Assessee
Wp/485/2018 Of Uber India Systems Pvt. Ltd v. Joint Commissioner Of Income-Tax, (Tds) (Osd) -2(3) And 3 Ors
High Court · 2018 · Other
—
Pvt. Ltd v. Income Tax Officer, Ward - 76(1), New Delhi
High Court · 2018 · Dismissed
Revenue
Usha Sharma v. Principal Commissioner Of Income Tax, Delhi
High Court · 2018 · Dismissed
Revenue
Commissioner Of Income Tax (Tds), Jaipur v. M/S. Idea Cellular Ltd. (Formerly Known As Ideatelecommunication Ltd.), 1
High Court · 2018 · Dismissed
Assessee
The Learned Senior Counsel Sri. T.m v. Commissioner
High Court · 2018 · Allowed
—
Commissioner Of Income Tax Del v. M/S Unisons Hotels Ltd
High Court · 2018 · Allowed
Revenue
Ita/289/2014 Of The Commissioner Of Income Tax v. M/S Kalyani Steels Ltd
High Court · 2018 · Dismissed
Assessee
M/S Cogent Realtors Pvt. Ltd v. The Deputy Commissioner Of Income Tax (Tds), Gurgaon
High Court · 2017 · Other
—
Lal Chand Yadav v. Income Tax Officer, Ward 2(3), Jaipur
High Court · 2017 · Other
—
Mr.gopalan Thygarajan v. The Commissioner Of Income Tax, Chennai-V
High Court · 2017 · Allowed
Assessee
Mr.john Baptist Lasrado v. Income Tax Settlement Commission,Additional Bench
High Court · 2017 · Allowed
Assessee
Pr. Commissioner Of Income Tax-Ii v. Uma Sharan Sharma
High Court · 2017 · Allowed
Revenue
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
The Commissioner Of Income Tax v. Denso India Limited
High Court · 2017 · Allowed
Revenue
The Commissioner Of Income Tax, Ajmer v. M/S Asian Construction Company
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
Commissioner Of Income Tax v. Mitsubishi Heavy Industries Ltd
High Court · 2017 · Allowed
Revenue
Itxa/99/2015 Of Commissioner Of Income Tax-Tds v. Jet Lite (India) Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S. Modiluft Ltd
High Court · 2017 · Dismissed
Assessee
By Advs.sri.harisankar v. Menon Smt.meera V.menon
High Court · 2017 · Dismissed
—
Wp/16990/2017 Of Google India Private Limited v. The Deputy Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
Ita/41/2016 Of . Commissioner Of Income Tax v. Versus ...Appellant
High Court · 2017 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax (Tds)-Ii, Chandigarh v. M/S Mitsubishi Heavy Industries Limited
High Court · 2017 · Dismissed
Assessee
M/S Nagar Parishad Phulwarisharif v. Chief Commissions Of Income Tax, Revenue Building, Bailey Road, Patna
High Court · 2017 · Other
—
Rajesh Projects (India) Pvt. Ltd v. Commissioner Of Income Tax (Tds)-Ii And Ors
High Court · 2017 · Allowed
Assessee
Sr. Divisional Manager,, National Insurance Co. Ltd v. The Commissioner Of Income Tax,, Alwar
High Court · 2017 · Allowed
Assessee
Itta/121/2016 Of Commissioner Of Income Tax-Tds v. M/S. A. P Power Generation Corporation Ltd
High Court · 2017 · Dismissed
Assessee
M/S.udaya Tv Private Limited,Anna Arivalayam v. The Income-Tax Officer, T.d.s. V,Vii Floor, Aayakar Bhavan
High Court · 2017 · Allowed
Assessee
Ijm Corporation Berhad v. Assistant Commissioner Of Income Tax And Others
High Court · 2017 · Other
—
By Advs.sri.harisankar v. Menon Smt.meera V.menon
High Court · 2017 · Other
—
Itxa/1129/2014 Of Commissioner Of Income Tax,Tds,Mumbai v. M/S. Jet Airways(India) Ltd
High Court · 2017 · Dismissed
Assessee
Ita/73/2016 Of Commissioner Of Income Tax -1 Chandigarh v. M/S Punjab Infrastructure Dev Board Chandigarh
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax (Tds)-I, Chandigarh v. M/S Punjab Infrastructure Dev. Board, Chandigarh
High Court · 2016 · Other
—
C.m. Appl.40129/2016 v. Cit 293 Itr 226. The Appeal Too Is Accordingly Dismissed
High Court · 2016 · Dismissed
Revenue
Commissioner Of Income Tax(Tds)-I v. M/S Aricent Technologies (Holdings) Ltd
High Court · 2016 · Dismissed
Assessee
C.j. International Hotels Ltd v. Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Wp(C)/19283/2007 Of State Bank Of Travancore v. Chief Commissioner Of Income Tax And Oth
High Court · 2016 · Dismissed
Revenue
Ita/100181/2015 Of Shree Basaveswwar Co-Op. Bank Ltd v. The Commissioner Of Income-Tax (Appeals)
High Court · 2016 · Allowed
Assessee
Ita/100182/2015 Of Shree Basaveswwar Co-Op. Bank Ltd v. The Commissioner Of Income-Tax (Appeals)
High Court · 2016 · Allowed
Assessee
Hindustan Coca Cola Beverages Pvt. Ltd v. Jt. Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
Steria (India) Ltd v. Commissioner Of Income Tax-Vi & Anr
High Court · 2016 · Allowed
Assessee
Vodafone Mobile Services Limited v. The Commissioner Of Income Tax (Tds)-2& Ors & Anr
High Court · 2016 · Allowed
Assessee
The Assistant Commissioner Of Income Tax, Salary Circle – Vi v. S.vasudevan
High Court · 2016 · Allowed
Revenue
Wp/1287/2016 Of Sodexo Svc India Pvt Ltd v. Deputy Commissioner Of Income Tax (Tds) 2 (2) And Anr
High Court · 2016 · Other
—
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
—
Commissioner Of Income Tax v. Herbalife International India Pvt. Ltd
High Court · 2016 · Allowed
Revenue
Ita/653/2015 Of The Commissioner Of Income Tax v. M/S Symphony Marketing
High Court · 2016 · Other
—
The Commissioner Of Income Tax, Patiala v. M/S Punjab State Electricity Board, The Mall, Patiala
High Court · 2016 · Allowed
Revenue
Wp/100847/2016 Of Syndicate Bank v. The Income-Tax Officer (Tds)
High Court · 2016 · Allowed
Assessee
Wp/100851/2016 Of Syndicate Bank v. The Income-Tax Officer (Tds)
High Court · 2016 · Allowed
Assessee
Wp/100855/2016 Of Syndicate Bank v. The Income-Tax Officer (Tds)
High Court · 2016 · Allowed
Assessee
Wp/879/2016 Of Sodexo Svc India Pvt.ltd v. Deputy Commissioner Of Income-Tax (Tds),2(2) And Union Of India
High Court · 2016 · Dismissed
Revenue
Ita/438/2012 Of The Commissioner Of Income Tax v. Gulbarga Electricity Supply Company Ltd
High Court · 2016 · Allowed
Revenue
Ita/660/2015 Of The Commissioner Of Income Tax v. Kishore Rao & Others (Huf)
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax (Tds)-I, Chandigarh v. Canara Bank, Sector 17-C, Chandigarh
High Court · 2016 · Dismissed
Assessee
Wa/6039/2015 Of Corporation Bank v. The Income Tax Officer (Tds)
High Court · 2016 · Other
—
Wa/6043/2015 Of Corporation Bank v. The Income Tax Officer (Tds)
High Court · 2016 · Other
—
Wa/6035/2015 Of Bank Of Baroda v. The Income Tax Officer (Tds)
High Court · 2016 · Dismissed
Revenue
Wa/6047/2015 Of Corporation Bank v. The Income Tax Officer (Tds)
High Court · 2016 · Other
—
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
The Commissioner Of Income-Tax (Tds)-I, Chandigarh v. State Bank Of Patiala, Sco 3-A, Sector 7-C, Chandigarh
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income-Tax (Tds)-I, Chandigarh v. State Bank Of Patiala, Sco 3-A, Sector 7-C, Chandigarh
High Court · 2016 · Dismissed
Assessee
Wp/114397/2015 Of Corporation Bank v. The Income Tax Officer (Tds)
High Court · 2015 · Other
—
Wp/114181/2015 Of Bank Of Baroda v. The Income Tax Officer (Tds)
High Court · 2015 · Other
—
Wp/114367/2015 Of Corporation Bank v. The Income-Tax Officer (Tds)
High Court · 2015 · Other
—
Wp/114401/2015 Of Corporation Bank v. The Income Tax Officer (Tds)
High Court · 2015 · Other
—
The Commissioner Of Income Tax (Tds), Chandigarh v. General Manager, Haryana Roadways, Hisar
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax (Tds) Chandigarh v. Dav College, Sector-10, Chandigarh
High Court · 2015 · Remanded
—
Itxa/1797/2013 Of Commissioner Of Income Tax 2 v. Health India Tpa Services Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
Itta/350/2015 Of Commissioner Of Income Tax [Tds] v. The Executive Engineer
High Court · 2015 · Dismissed
Assessee
Tca v. The Income Tax Officer
High Court · 2015 · Allowed
Assessee
Director Of Income Tax v. M/S Ericsson Communications Ltd
High Court · 2015 · Dismissed
Assessee
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
Commissioner Of Income Tax-1 v. Ansal Land Mark Township (P) Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Income Tax v. M/S Prism Cement Unit
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-Ii v. M/S Delhi Transco Ltd
High Court · 2015 · Dismissed
Assessee
Reliance Industries Ltd v. Commissioner Of Income Tax, Mumbaiand Ors
High Court · 2015 · Dismissed
Revenue
Ita/258/2014 Of M/S.beacon Projects Pvt.ltd v. The Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Ca/19/2014 Of Official Liquidator Of v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Itxa/336/2013 Of The Commissioner Of Income Tax (Tds) v. M/S. Maharashtra State Electricity Distribution Company Limited
High Court · 2015 · Other
—
Wp/12690/2015 Of Vodafone South Limited v. The Deputy Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
The Commissioner Of Income Tax (Tds v. Pushpadanteshwar Sahakari Sakhar Karkhana Ltd
High Court · 2015 · Dismissed
Assessee
Agence Frances Press v. Asst. Dirctor Of Income Tax Through
High Court · 2015 · Allowed
Assessee
Income Tax v. In Fact, The Tribunal In This Case Has Followed The
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax-Tds v. Moradabad Toll Road Company
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax (Tds)-I v. C.j. International Hotels Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
Wp/3040/2015 Of The Bharat Co Operative v. The Commissioner Of Income Tax
High Court · 2015 · Other
—
By Sri K v. Aravind, Advocate
High Court · 2015 · Allowed
—
Tax (Tds),Pune } v. Date
High Court · 2015 · Dismissed
—
In Kwality Biscuits Ltd v. Section 119 (1) And 119(2)(A) Of The Act Reads
High Court · 2015 · Dismissed
—
Commissioner Of Income Tax (Tds), Chandigarh v. State Bank Of Patiala Sectt., Shimla
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax (Tds), Chandigarh v. State Bank Of Patiala Sectt. Shimla
High Court · 2014 · Allowed
Revenue
The Income Tax Officer v. M/S. Krishak Bharati Cooperative Limited....opponent(S
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax, Chd v. Chief Project Manager, Railway Electrification, Ambala
High Court · 2014 · Other
—
Commissioner Of Income Tax v. Sunset Drive-In Cinema Pvt.ltd....opponent(S
High Court · 2014 · Dismissed
Assessee

Key issues litigated under Section 201

Section 201 case law — FAQs

What does Section 201 of the Income-tax Act deal with?
Section 201 relates to TDS Default. This page collects 437 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 201.
How many case laws are available on Section 201?
EaseValue has indexed 437 income-tax judgments citing Section 201 — each with parties, citation, court, year, outcome and the full order text.
How can Section 201 judgments help my case?
They show how courts have decided Section 201 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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