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“Section 194(2)”

Section References (mined)Section 194Section 194(2)14 judgments

EMBASSY PROPERTY DEVELOPMENTS PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-1(1), BANGALORE

ITA 1031/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Ms. Nimashri K.A., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 201Section 201(1)Section 250Section 40

ITA No.1031/Bang/2025 Embassy Property Developments Private Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM

IYOGI TECHNICAL SERVICES PRIVATE LIMITED ,DELHI vs. DCIT, DELHI

In the result, the Revenue’s appeal is partly allowed as indicated above

ITA 323/DEL/2022[2012-13]Status: DisposedITAT Delhi05 Jan 2026AY 2012-13

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gagan Kumar, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 143(2)Section 194(2)Section 195Section 9(1)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘I’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. IYOGI TECHNICAL SERVICES PVT. LTD., NEW DELHI

In the result, the Revenue’s appeal is partly allowed as indicated above

ITA 2064/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Jan 2026AY 2013-14

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

For Appellant: Shri Gagan Kumar, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR
Section 143(2)Section 194(2)Section 195Section 9(1)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘I’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK

INCOME TAX OFFICER(TDS), ALAPPUZHA vs. MUTHOOT HEALTH CARE PRIVATE LIMITED, KOZHENCHERRY

Accordingly, we decline to interfere with the same. Thus, Ground No.1 to 4 raised by the Revenue are dismissed

ITA 517/COCH/2025[2018-19]Status: DisposedITAT Cochin27 Oct 2025AY 2018-19

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Smt. Leena Lal, Sr. DRFor Respondent: Shri Thomson Thomas, CA
Section 192Section 194Section 194(2)Section 194JSection 201Section 201(1)Section 250

Assessment Year 2018-2019 ‘AO’] concluded that the payments made by the Assessee to the Doctors were subject to withholding the tax under section 194(2) of the Act. Since the Assessee had failed to deduct tax under the said section, the Assessee has been treated as ‘Assessee

M/S. VOLVO GROUP INDIA PRIVATE LIMITED (EARLIER KNOWN AS VOLVO INDIA PRIVATE LIMITED),BENGALURU vs. INCOME TAX OFFICER (OSD) LARGE TAX PAYERS UNIT, BANGALORE

ITA 498/BANG/2020[2014-15]Status: DisposedITAT Bangalore25 Aug 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri Neeraj K. Jain, AdvocateFor Respondent: Shri Bijoy Kumar Panda, CIT(DR)(ITAT), Bengaluru
Section 194CSection 194C(6)Section 201Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S

UNITED BREWERIES LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-7(1)(1), BENGALURU

ITA 2569/BANG/2017[2013-14]Status: DisposedITAT Bangalore01 Jun 2022AY 2013-14

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92Section 92B(1)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT

M/S VOLVO INDIA PVT LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), BANGALORE

ITA 1195/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri S Parthasarthy, AdvocateFor Respondent: Smt. Priyadarshini Besaganni, JCIT(DR)
Section 194CSection 194HSection 194ISection 194JSection 195Section 201Section 201(1)Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S

M/S. TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED,RAMANAGAR vs. INCOME TAX OFFICER, (TDS), LTU, BANGALORE

ITA 2392/BANG/2019[2011-12]Status: DisposedITAT Bangalore23 Mar 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita No.2391 & 2392/Bang/2019 Assessment Years : 2010-11 & 2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 154Section 190Section 201Section 201(1)Section 37Section 40

ITA No.2391 & 2392/Bang/2019 M/s. Toyota Kirloskar Motor Pvt. Ltd., Ramanagar IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE

M/S. TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED,RAMANAGAR vs. INCOME TAX OFFICER, (TDS), LTU, BANGALORE

ITA 2391/BANG/2019[2010-11]Status: DisposedITAT Bangalore23 Mar 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita No.2391 & 2392/Bang/2019 Assessment Years : 2010-11 & 2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 154Section 190Section 201Section 201(1)Section 37Section 40

ITA No.2391 & 2392/Bang/2019 M/s. Toyota Kirloskar Motor Pvt. Ltd., Ramanagar IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE

BIOCON LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, BANGALORE

ITA 1248/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Mar 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 190Section 201Section 201(1)Section 40

ITA No.1248/Bang/2014 Biocon Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT

M/S HERBALIFE INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

ITA 3168/BANG/2018[2015-16]Status: DisposedITAT Bangalore09 Feb 2022AY 2015-16

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU vs. M/S HERBAL LIFE INTERNATIONAL INDIA PVT LTD, BENGALURU

ITA 2587/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI

M/S HERBALIFE INTERNATIONAL INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

ITA 2220/BANG/2017[2014-15]Status: DisposedITAT Bangalore09 Feb 2022AY 2014-15

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI

M/S HERBALIFE INTERNATIONAL INDIA PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE , BANGALORE

ITA 2219/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI