“section 194S”

TDS / TCSSection 194SSection 194S7 judgments

Judgments citing section 194S

Assertive Infrastructure Pvt. Ltd., Delhi vs. ITO Ward 3(3), New Delhi

In the result, appeal of the assessee is partly allowed

ITA 4200/DEL/2025[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 142(1)Section 143(2)Section 143(3)Section 194Section 250Section 40

which deals with section 1945 w.e.f. 01.07.2022. The relevant extract of the circular (Q. No. 6) is- (i) Since the provision of section 194S of the Act applies at the time of credit or payment (whichever is earlier) of any sum, representing consideration for transfer of VDA, such sum which ... been credited or paid before ‘st July 2022 would not be subjected to tax deduction under section 194S of the Act. In the present case, the liability to pay €69 crores to Logix arose on 09.04.2013, pursuant to the registered agreement executed on that date. Accordingly, the TDS provisions under

Oceaneering International Gmbh, Mumbai vs. Deputy Commissioner of Income-Tax (International Taxation) Range 3(2)(2), Mumbai

ITA 6705/MUM/2025[2023-24]Status: DisposedITAT Mumbai12 Dec 2025AY 2023-24

Bench: Shri Vikram Singh Yadav & Shri Sandeep Singh Karhail

For Appellant: Shri A.K. JawadwalaFor Respondent: Shri Krishna Kumar, Sr.DR

Section 143(3)Section 172Section 44B

Section 194BA 2 Circular No. 20 of 2023 Section 1940 3 Circular No. 12 of 2022 Section 194R 4 Circular No. 13 of 2022 Section 194S 5 Circular No. 13 of 2021 Section 194Q 22. If we accept the contention of the revenue, then it would lead to a situation

Oceaneering International Gmbh, Mumbai vs. DCIT(Int. Taxation)Range-3(2)(2), Mumbai

ITA 802/MUM/2025[2022-23]Status: DisposedITAT Mumbai03 Apr 2025AY 2022-23

Bench: Shri Pawan Singh & Ms. Padmavathy S

For Appellant: Shri Abdul Kadir Jawadwala ARFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 144C(13)Section 145ASection 153Section 254(1)Section 44B

Oceaneering International Gmbh, Mumbai vs. Deputy Commissioner of Income Tax (It) 3(2)(2), Air India Building, Mumbai

In the result, ground no. 2 of the assessee's appeal is allowed

ITA 4670/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai21 Mar 2025

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 143(2)Section 143(3)Section 153Section 234ASection 234BSection 234CSection 274Section 44B

Circular No. 12 of 2022 Circular No. 13 of 2022 Circular No. 13 of 2021 Relevant Section Section 194BA Section 194-O Section 194R Section 194S Section 1940 22. If we accept the contention of the revenue, then it would lead to a situation where calculation of tax of reimbursement

Seadrill International Limited, Mumbai vs. Assistant Commissioner of Income Tax-International Taxation-4(2)(1), Mumbai

ITA 4700/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 Jan 2025AY 2021-22

Section 143(3)Section 145ASection 270ASection 44B

Section 194BA Circular no. 20 of 2023 Section 194-O Circular no. 12 of 2022 Section 194R Circular no. 13 of 2022 Section 194S Circular no. 13of 2021 Section 194Q 22. If we accept the contention of the revenue, then it would lead to a situation where calculation

Orient Overseas Container Line Limited, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-Circle 3(2)(2), Mumbai

In the result, ground No.3 is allowed

ITA 3278/MUM/2023[2020-21]Status: DisposedITAT Mumbai24 Oct 2024AY 2020-21

Bench: Us The Effective Ground Which Has Been Raised Is Ground No.3, Wherein Assessee Has Challenged That Gst Amount Cannot Be Considered For The Purpose Of Computing Presumptive Income U/S.44B Of The Act. For The Sake Of Ready Reference, The

Section 143(3)Section 44B

Section 194-0 30 ITA No.3278/Mum/2023 Orient Overseas Container Line Ltd Circular no. 12 of 2022 Section 194R Circular no. 13 of 2022 Section 194S 5. Circular no. 130f 2021 Section 194Q 22. If we accept the contention of the revenue, then it would lead to a situation where calculation

Oxigen Services India Pvt. Ltd., New Delhi vs. JCIT, Range-76, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 4902/DEL/2018[2013-14]Status: HeardITAT Delhi31 Jul 2023AY 2013-14

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Praveen Kumar, CAFor Respondent: Ms. Smita Singh, Sr. DR

Section 115Section 194BSection 194RSection 194SSection 246Section 246ASection 253Section 271CSection 274Section 275

proviso to section 194B; [(iii) the first proviso to sub-section (1) of section 194R; or* (iv) the proviso to sub-section (1) of section 194S; or*] [(v) sub-section (2) of section 194BA†,] then, such person shall be liable to pay, by way of penalty, a sum equal