State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India

Q: How many judgments cite State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India?

121 judgments on BharatTax cite State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India (257 ITR 202), spanning 2009 to 2025.

Q: Which sections of the Income Tax Act does State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India come up under?

It is most often cited in judgments turning on Section 194H, Section 201, Section 201(1A), Section 37(1), Section 133(2A), Section 133A.

257 ITR 202High Court2002#861 most cited

What is State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India authority for?

Supplementary commission forional or extra services does not fall within the ambit of Section 194H of the Income Tax Act, 1961. This may affect the applicability of certificates issued under Section 197.

121

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2009 to 2025.

Also referred to as

M.S. Hameed Ahmed vs Director of State Lotteries & Ors. · Ahmedabad Stamp Vendors Association vs Union of India · Section 194H · supplementary commission · TDS · withholding tax · certificates under Section 197

Sections most often in play

Section 194H Section 201 Section 201(1A)Section 37(1)Section 133(2A)Section 133A Section 143(3)Section 17(2)(vi)

Issues it is cited on

section 194d section 194h interest under section 201(1a)short deduction of tax summons under section 131 section 197 section 18 section 201(1a)assessee in default right to receive mli section 201(1)

Judgments citing State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association v. Union of India

Commissioner of Income Tax Del vs. M/S Thai Airways International

In the result the appeal is allowed in ITA Nos

ITA - 120 / 2006HC Delhi13 Apr 2009

…ementary commission. The learned counsel placed reliance on the judgment of the Kerala High Court in the case of M.S. Hameed Ahmed vs Director of State Lotteries & Ors. (2001) 249 ITR 186 and Ahmedabad Stamp Vendors Association vs Union of India; (2002) 257 ITR 202 (Guj.). 11.5 In ITA Nos 121/2006 & 123/2006 the learned counsel in addition made a submission which is, that since the Tribunal had dismissed the appeal of the Revenue by holding that the supplementary commission did not fall within the ambit of the provisions of Section 194H the issue with respect to the effect of the certificates issued by…