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623 results for “TDS”+ Section 194Iclear

Sorted by relevance

Delhi200 Mumbai192 Kolkata91 Bangalore36 Raipur18 Jaipur17 Chennai15 Ahmedabad10 Hyderabad8 Visakhapatnam6 Pune6 Jabalpur5 Karnataka4 Chandigarh3 Varanasi3 Jodhpur2 Telangana2 Surat2 Cochin1 Nagpur1 Kerala1

Key Topics

Section 194I106 Section 40105 Section 201(1)87 Section 20171 Section 19470 Section 194C68 TDS67 Deduction60 Section 143(3)41 Addition to Income38 Section 194J

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CENTRAL CIRCLE 6, NEW DELHI

In the result, both appeals of the assessee are allowed as above

ITA 577/DEL/2023[2016-17]Status: DisposedITAT Delhi21 Nov 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

section 194I of the Act; hence the Assessing Officer (TDS) was not justified in raising demand under section under section

ORAVEL STAYS LIMITED (FORMERLY KNOWN AS ORAVEL STAYS PRIVATE LIMITED),GURUGRAM vs. DCIT CIRCLE 76(1), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Showing 1–20 of 623 · Page 1 of 32

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ITA 452/DEL/2023[2020-21]Status: Disposed

ITAT Delhi

21 Nov 2025

AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

section 194I of the Act; hence the Assessing Officer (TDS) was not justified in raising demand under section under section

SUMITA SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, both appeals of the assessee are allowed as above

ITA 577/DEL/2019[2010-11]Status: DisposedITAT Delhi29 Apr 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

section 194I of the Act; hence the Assessing Officer (TDS) was not justified in raising demand under section under section

R V INTERIOR PVT. LTD. ,DELHI vs. PCIT, DELHI

In the result, both appeals of the assessee are allowed as above

ITA 452/DEL/2022[2016-17]Status: DisposedITAT Delhi28 Mar 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

Section 194Section 2(24)(x)Section 36(1)(va)Section 40

section 194I of the Act; hence the Assessing Officer (TDS) was not justified in raising demand under section under section

DCIT (TDS) 2(1), MUMBAI vs. LAQSHYA MEDIA P.LTD, MUMBAI

In the result, the other grounds viz 1 and 2 are decided in favour of the assessee by Hon’ble High Court and ITAT in the earlier proceedings and hence appeal filed by the revenue is dismissed

ITA 1297/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Jan 2023AY 2010-11

Bench: Shri Aby T. Varkey,Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit (Tds)-2(1) V. M/S. Laqshya Media Pvt. Ltd., Room No. 702, 7Th Floor Laqshya House K.G. Mittal Ayurvedic Hospital Next To Rameshwer Temple Building, Charni Road Saraswati Baug, Society Road Mumbai - 400002 Jogeshwari (E), Mumbai -400060 Pan: Aaacl5004C (Appellant) (Respondent) Assessee Represented By : Shri S. Sriram Department Represented By : Shri Manoj Kumar

Section 133(6)Section 194HSection 194ISection 194JSection 201(1)

TDS under section 194I of the Act. The Assessing Officer's order seems to hold that Section 1941 of the Act applies

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2478/DEL/2011[2005-06]Status: DisposedITAT Delhi15 Apr 2026AY 2005-06

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

section 40(a)(ia) of the Act. But the revenue's contention is that the payments are in the nature of machinery hire charges falling under the head 'rent' and the previous provisions of section 194-I of the Act are applicable. According to revenue, the assessee has deducted tax @ 1% u/s. 194C(2) of the Act as against

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2479/DEL/2011[2006-07]Status: DisposedITAT Delhi15 Apr 2026AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

section 40(a)(ia) of the Act. But the revenue's contention is that the payments are in the nature of machinery hire charges falling under the head 'rent' and the previous provisions of section 194-I of the Act are applicable. According to revenue, the assessee has deducted tax @ 1% u/s. 194C(2) of the Act as against

DCIT, NEW DELHI vs. M/S SAHARA INDIA MASS COMMUNICATION LTD., MUMBAI

In the result, appeals filed by the Revenue are partly allowed

ITA 2480/DEL/2011[2007-08]Status: DisposedITAT Delhi15 Apr 2026AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Monika Singh, CIT DR

Section 14ASection 40

section 40(a)(ia) of the Act. But the revenue's contention is that the payments are in the nature of machinery hire charges falling under the head 'rent' and the previous provisions of section 194-I of the Act are applicable. According to revenue, the assessee has deducted tax @ 1% u/s. 194C(2) of the Act as against

ITO, WD-58(1), KOLKATA, KOLKATA vs. M/S ITD-ITD CEM JV (CONSORTIUM OF ITD ITD CEMENTATION), KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1462/KOL/2014[2011-12]Status: DisposedITAT Kolkata12 Jul 2017AY 2011-12

For Appellant: Disha Kedia, ACAFor Respondent: Shri Sourabh Kumar, Addl. CIT (DR)

Section 133A(1)Section 194ASection 194CSection 194ISection 201(1)

TDS u/s 194I, that the Composite Agreement could not be broken upto apply section 194I. It has been held by the Delhi

M/S. LIFE INSURANCE CORPORATION OF INDIA,MUMBAI vs. ITO(TDS)-2(3), MUMBAI

Appeal is partly allowed

ITA 7030/MUM/2017[2010-11]Status: DisposedITAT Mumbai06 Sept 2022AY 2010-11

For Appellant: Shri Vijay MehtaFor Respondent: Shri Milind Chavan

Section 133ASection 194CSection 194ISection 201Section 201(1)

TDS)-2(3), Mumbai, Vs K. G. Mittal Ayurvedic Hospital Bldg., Charni Road, Mumbai - 400002 ……………… Respondent Appearances For the Appellant/Assessee : Shri Vijay Mehta For the Respondent/Department : Shri Milind Chavan Date of conclusion of hearing : 10.06.2022 Date of pronouncement of order : 06.09.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. By way of the present appeal the Appellant

M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

ITA 151/KOL/2016[2011-2012]Status: DisposedITAT Kolkata18 Jul 2018AY 2011-2012

Section 11Section 194Section 194ISection 201(1)

section 40(a)(ia) of the Act for non-deduction of TDS u/s 194I of the Act. Accordingly, AO disallowed

ITO(TDS)-2(3)(1), MUMBAI, MUMBAI vs. NATHANI PAREKH CONSTRUCTIONS PRIVATE LIMITED, MUMBAI, MAHARASHTRA

ITA 4101/MUM/2023[2015-16]Status: DisposedITAT Mumbai21 May 2024AY 2015-16

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: 06.05.2024

Section 133ASection 194ISection 201(1)

194I of the Income Tax Act, 1961 (for short ‘the Act’). Accordingly, the AO passed an order under section 201(1) / 201(1A) of the Act towards non-deposit of TDS

ITO TDS 2 3 1, MUMBAI vs. NATHANI PAREKH CONSTRUCTIONS PRIVATE LIMITED, MUMBAI, MAHARASHTRA

ITA 4087/MUM/2023[2014-15]Status: DisposedITAT Mumbai21 May 2024AY 2014-15

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: 06.05.2024

Section 133ASection 194ISection 201(1)

194I of the Income Tax Act, 1961 (for short ‘the Act’). Accordingly, the AO passed an order under section 201(1) / 201(1A) of the Act towards non-deposit of TDS

ITO(TDS)-2(3)(1), MUMBAI, MUMBAI vs. NATHANI PAREKH CONSTRUCTIONS PRIVATE LIMITED, MUMBAI, MAHARASHTRA

ITA 4088/MUM/2023[2013-14]Status: DisposedITAT Mumbai21 May 2024AY 2013-14

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: 06.05.2024

Section 133ASection 194ISection 201(1)

194I of the Income Tax Act, 1961 (for short ‘the Act’). Accordingly, the AO passed an order under section 201(1) / 201(1A) of the Act towards non-deposit of TDS

ITO(TDS)-2(3)(1), MUMBAI, MUMBAI vs. NATHANI PAREKH CONSTRUCTIONS PRIVATE LIMITED, MUMBAI, MAHARASHTRA

ITA 4100/MUM/2023[2016-17]Status: DisposedITAT Mumbai21 May 2024AY 2016-17

Bench: Shri Pavan Kumar Gadale, Jm & Ms Padmavathy S, Am

For Appellant: Shri Rajiv Khandelwal, CAFor Respondent: 06.05.2024

Section 133ASection 194ISection 201(1)

194I of the Income Tax Act, 1961 (for short ‘the Act’). Accordingly, the AO passed an order under section 201(1) / 201(1A) of the Act towards non-deposit of TDS

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes with the above observations

ITA 2047/DEL/2024[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

Section 194Section 194CSection 194ISection 201Section 201(1)Section 250Section 263

TDS) noted that the AO had incorrectly applied section 194I of the Act to such payments. The CIT(TDS) observed

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

In the result, the appeal of the assessee is allowed for statistical purposes with the above observations

ITA 2046/DEL/2024[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

Section 194Section 194CSection 194ISection 201Section 201(1)Section 250Section 263

TDS) noted that the AO had incorrectly applied section 194I of the Act to such payments. The CIT(TDS) observed

ALL KOSHYS ALL SPICES vs. COMMISSIONER OF INCOME TAX

Appeal is allowed as above

ITA/23/2021HC Kerala12 Dec 2022

Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

For Appellant: ALL KOSHYS ALL SPICESFor Respondent: COMMISSIONER OF INCOME TAX

Section 194Section 194CSection 194ISection 40

TDS under section 194I of the Act? (3) Whether on the facts and in the circumstances of the case the Income

ITO (TDS) 1(1), MUMBAI vs. A SURTI DEVELOPERS P.LTD, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

ITA 6569/MUM/2014[2009-10]Status: DisposedITAT Mumbai15 Mar 2017AY 2009-10

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Yadav, DR

Section 194Section 194ISection 201Section 201(1)

Section 194I of the Act and hence the provision relating to TDS u/s 194I of the Act is not applicable

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE INSURANCE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

ITA 3009/MUM/2013[2008-09]Status: DisposedITAT Mumbai25 May 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Jitendra B. SanghaviFor Respondent: Shri Pradeep Singh, DR

Section 131Section 133ASection 194CSection 194DSection 194ISection 194JSection 201(1)

194I only and this circular is not applicable to section 194J and the same analogy is applicable to other sections of TDS