Karnataka in Subex Ltd. v. Deputy Commissioner of Income-tax

148 Taxmann.com 271High Court2023#7253 most cited

What is Karnataka in Subex Ltd. v. Deputy Commissioner of Income-tax authority for?

No Tax Deducted at Source (TDS) is required on year-end provisions for payments if the payees and exact amounts are not identifiable during the year, and TDS is subsequently deducted and remitted in the following year.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Also referred to as

Subex Ltd. v. Deputy Commissioner of Income-tax · section 40(a)(ia) · section 194J · year end provision · TDS · payee not identifiable · subsequent deduction · Karnataka High Court

Sections most often in play

Section 201(1)Section 40(a)(ia)Section 133B(2)Section 145Section 194ASection 194CSection 194JSection 201(1A)

Issues it is cited on

section 221(1)tds on commissioninterest under section 201(1a)section 194hpermanent account numbersection 201(1a)section 194jsection 192section 17section 201section 194asection 201(1)

Judgments citing Karnataka in Subex Ltd. v. Deputy Commissioner of Income-tax

Sapphire Foods India Limited, Mumbai vs. OSD TDS Circle 2(2), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4564/MUM/2025[2023-24]Status: DisposedITAT Mumbai07 Nov 2025AY 2023-24

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Ajit Jain & Shri SiddheshFor Respondent: Shri Virabhadra Mahajan, (SR. DR)
Section 194ASection 201Section 201(1)Section 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4558/Mum/2025 - A.Y. 2016-17 I.T.A No.4559/Mum/2025 - A.Y. 2018-19 I.T.A No.4560/Mum/2025 - A.Y. 2019-20 I.T.A No.4561/Mum/2025 - A.Y. 2020-21 I.T.A No.4562/Mum/2025 - A.Y. 2021-22 I.T.A No.4563/Mum/2025 - A.Y. 2022-23 I.T.A No.4564/Mum/2025 - A.Y. 2023-24 Saphire Foods India Limited vs OSD TDS Circle-2(2), Mumbai 311,3rd Floor, Cumballa Hill, MTNL 702, Prism Tower, A Wing Mindspace, Link Road, TE Building, Pedder Road, Mumbai- Goregaon West, Mumbai-40…

Sapphire Foods India Limited, Mumbai vs. OSD TDS Circle 2(2), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4563/MUM/2025[2022-23]Status: DisposedITAT Mumbai07 Nov 2025AY 2022-23

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Ajit Jain & Shri SiddheshFor Respondent: Shri Virabhadra Mahajan, (SR. DR)
Section 194ASection 201Section 201(1)Section 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4558/Mum/2025 - A.Y. 2016-17 I.T.A No.4559/Mum/2025 - A.Y. 2018-19 I.T.A No.4560/Mum/2025 - A.Y. 2019-20 I.T.A No.4561/Mum/2025 - A.Y. 2020-21 I.T.A No.4562/Mum/2025 - A.Y. 2021-22 I.T.A No.4563/Mum/2025 - A.Y. 2022-23 I.T.A No.4564/Mum/2025 - A.Y. 2023-24 Saphire Foods India Limited vs OSD TDS Circle-2(2), Mumbai 311,3rd Floor, Cumballa Hill, MTNL 702, Prism Tower, A Wing Mindspace, Link Road, TE Building, Pedder Road, Mumbai- Goregaon West, Mumbai-40…

Sapphire Foods India Limited, Mumbai vs. OSD TDS Circle 2(2), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4562/MUM/2025[2021-22]Status: DisposedITAT Mumbai07 Nov 2025AY 2021-22

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Ajit Jain & Shri SiddheshFor Respondent: Shri Virabhadra Mahajan, (SR. DR)
Section 194ASection 201Section 201(1)Section 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4558/Mum/2025 - A.Y. 2016-17 I.T.A No.4559/Mum/2025 - A.Y. 2018-19 I.T.A No.4560/Mum/2025 - A.Y. 2019-20 I.T.A No.4561/Mum/2025 - A.Y. 2020-21 I.T.A No.4562/Mum/2025 - A.Y. 2021-22 I.T.A No.4563/Mum/2025 - A.Y. 2022-23 I.T.A No.4564/Mum/2025 - A.Y. 2023-24 Saphire Foods India Limited vs OSD TDS Circle-2(2), Mumbai 311,3rd Floor, Cumballa Hill, MTNL 702, Prism Tower, A Wing Mindspace, Link Road, TE Building, Pedder Road, Mumbai- Goregaon West, Mumbai-40…

Sapphire Foods India Limited, Mumbai vs. OSD TDS Circle 2(2), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4561/MUM/2025[2020-21]Status: DisposedITAT Mumbai07 Nov 2025AY 2020-21

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Ajit Jain & Shri SiddheshFor Respondent: Shri Virabhadra Mahajan, (SR. DR)
Section 194ASection 201Section 201(1)Section 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4558/Mum/2025 - A.Y. 2016-17 I.T.A No.4559/Mum/2025 - A.Y. 2018-19 I.T.A No.4560/Mum/2025 - A.Y. 2019-20 I.T.A No.4561/Mum/2025 - A.Y. 2020-21 I.T.A No.4562/Mum/2025 - A.Y. 2021-22 I.T.A No.4563/Mum/2025 - A.Y. 2022-23 I.T.A No.4564/Mum/2025 - A.Y. 2023-24 Saphire Foods India Limited vs OSD TDS Circle-2(2), Mumbai 311,3rd Floor, Cumballa Hill, MTNL 702, Prism Tower, A Wing Mindspace, Link Road, TE Building, Pedder Road, Mumbai- Goregaon West, Mumbai-40…

Sapphire Foods India Limited, Mumbai vs. OSD TDS Circle 2(2), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4560/MUM/2025[2019-20]Status: DisposedITAT Mumbai07 Nov 2025AY 2019-20

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Ajit Jain & Shri SiddheshFor Respondent: Shri Virabhadra Mahajan, (SR. DR)
Section 194ASection 201Section 201(1)Section 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4558/Mum/2025 - A.Y. 2016-17 I.T.A No.4559/Mum/2025 - A.Y. 2018-19 I.T.A No.4560/Mum/2025 - A.Y. 2019-20 I.T.A No.4561/Mum/2025 - A.Y. 2020-21 I.T.A No.4562/Mum/2025 - A.Y. 2021-22 I.T.A No.4563/Mum/2025 - A.Y. 2022-23 I.T.A No.4564/Mum/2025 - A.Y. 2023-24 Saphire Foods India Limited vs OSD TDS Circle-2(2), Mumbai 311,3rd Floor, Cumballa Hill, MTNL 702, Prism Tower, A Wing Mindspace, Link Road, TE Building, Pedder Road, Mumbai- Goregaon West, Mumbai-40…

Sapphire Foods India Limited, Mumbai vs. OSD TDS Circle 2(2), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4559/MUM/2025[2018-19]Status: DisposedITAT Mumbai07 Nov 2025AY 2018-19

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Ajit Jain & Shri SiddheshFor Respondent: Shri Virabhadra Mahajan, (SR. DR)
Section 194ASection 201Section 201(1)Section 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4558/Mum/2025 - A.Y. 2016-17 I.T.A No.4559/Mum/2025 - A.Y. 2018-19 I.T.A No.4560/Mum/2025 - A.Y. 2019-20 I.T.A No.4561/Mum/2025 - A.Y. 2020-21 I.T.A No.4562/Mum/2025 - A.Y. 2021-22 I.T.A No.4563/Mum/2025 - A.Y. 2022-23 I.T.A No.4564/Mum/2025 - A.Y. 2023-24 Saphire Foods India Limited vs OSD TDS Circle-2(2), Mumbai 311,3rd Floor, Cumballa Hill, MTNL 702, Prism Tower, A Wing Mindspace, Link Road, TE Building, Pedder Road, Mumbai- Goregaon West, Mumbai-40…

Sapphire Foods India Limited, Mumbai vs. OSD TDS Circle 2(2), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 4558/MUM/2025[2016-17]Status: DisposedITAT Mumbai07 Nov 2025AY 2016-17

Bench: Shri Om Prakash Kant & Shri Anikesh Banerjee

For Appellant: Shri Ajit Jain & Shri SiddheshFor Respondent: Shri Virabhadra Mahajan, (SR. DR)
Section 194ASection 201Section 201(1)Section 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A No.4558/Mum/2025 - A.Y. 2016-17 I.T.A No.4559/Mum/2025 - A.Y. 2018-19 I.T.A No.4560/Mum/2025 - A.Y. 2019-20 I.T.A No.4561/Mum/2025 - A.Y. 2020-21 I.T.A No.4562/Mum/2025 - A.Y. 2021-22 I.T.A No.4563/Mum/2025 - A.Y. 2022-23 I.T.A No.4564/Mum/2025 - A.Y. 2023-24 Saphire Foods India Limited vs OSD TDS Circle-2(2), Mumbai 311,3rd Floor, Cumballa Hill, MTNL 702, Prism Tower, A Wing Mindspace, Link Road, TE Building, Pedder Road, Mumbai- Goregaon West, Mumbai-40…

Vodafone Mobile Services Limited, New Delhi vs. DCIT, Coimbatore

In the result, the appeal filed by the assessee is allowed

ITA 587/CHNY/2017[2010-2011]Status: DisposedITAT Chennai29 Jan 2025AY 2010-2011

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.587/Chny/2017 िनधा:रण वष: /Assessment Year: 2010-11

For Appellant: Shri Ketan K. Ved, C.A HIFor Respondent: Shri A. Sasikumar, CIT
Section 143(3)Section 144CSection 144C(1)Section 153(2)Section 201(1)Section 40

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी यस यस िव"ने" रिव, "ाियक सद एवं "ी जगदीश, लेखा सद के सम( BEFORE SHRI SS VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.587/Chny/2017 िनधा:रण वष: /Assessment Year: 2010-11 M/s. Vodafone Mobile Services The Dy. Commissioner of Ltd., Income Tax, (formerly known as Vodafone Cellular Ltd Vs. Corporate Circle-1, which now stands amalgamated with Coimbatore. Vodafone Mobile Services Ltd.) C-48, Okhla Industrial Area, Phase-II, New Delhi – 110 020. [PAN: AAACB-8614-L] (अपीलाथ"/Ap…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 133/MUM/2023[2019-20]Status: DisposedITAT Mumbai16 Aug 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 132/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 131/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 130/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 129/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketing India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 128/MUM/2023[2014-15]Status: DisposedITAT Mumbai16 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), Mumbai vs. Total Energies Marketings India Pvt Ltd, Mumbai

Appeals are partly allowed

ITA 127/MUM/2023[2013-14]Status: DisposedITAT Mumbai16 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

Karnataka in Subex Ltd. v. Deputy Commissioner of Income-tax (148 Taxmann.com 271) — Cited in 15 Judgments | BharatTax