Section 190 of the Income Tax Act

Income-tax Act, 2025: s.390

Section 190 of the Income-tax Act, 1961 corresponds to section 390 (Deduction or collection at source and advance payment) of the Income-tax Act, 2025.

Read section 390 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 190 is Karnataka Power Transmission Corporation Ltd. v. Dy. CIT (67 Taxmann.com 259), cited in 24 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 190

Karnataka Power Transmission Corporation Ltd. v. Dy. CIT
67 Taxmann.com 259 · 2016 · High Court
24
citing judgments

Tax is deductible at source under Section 194A only on interest that has 'partaken the character of income' in the hands of the recipient.

Income-tax Officer, Cannanore v. M.K. Mohammed Kunhi
71 ITR 815 · 1969 · Supreme Court
19
citing judgments

The Income Tax Appellate Tribunal has powers of widest amplitude, identical to those of an appellate court under the Code of Civil Procedure, enabling it to take all necessary steps to prevent an appeal from being rendered nugatory. This includes the power to stay proceedings.

Trib.) 8. Ariston Thermo India Ltd. v. Dy. CIT
147 ITD 388 · 2014 · ITAT
8
citing judgments
CIT v. Reuters India (P) Ltd.
69 Taxmann.com 187 · 2016 · High Court
6
citing judgments
Education, Adventure,Sports and Conservation of Environment v. CIT
171 Taxmann 113 · 2008 · High Court
4
citing judgments

Judgments on Section 190

Sbi, (Erstwhile Sbbj), Baran vs. ITO (TDS), Kota

The appeal of the assessee is allowed

ITA 143/JPR/2026[2017-18]Status: DisposedITAT Jaipur13 Oct 2026AY 2017-18

Bench: Smt. Annapurna Guptasbi (Erstwhile Sbbj) Vs. Ito (Tds) Deen Dayal Park, Room No.112, Central Chahbadroad, Baran Revenue Building C.A.D. Jaipur Circle Kota

For Appellant: Sh. Vijay Gupta, CAFor Respondent: Mrs. Arti Rawat,JCIT
Section 133(6)Section 2Section 201Section 201(1)Section 250oSection 292B

Shree Bhaskaracharya Pratishthan, Chh Sambhajinagar vs. Ld. Deputy Commissioner of Income Tax, Ghaziabad

In the result, both the bunch of appeals filed by the

ITA 2357/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
For Appellant: Shri Aditya NavandarFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234E

State Bank of India, Jaipur vs. Joint Commissioner of Income Tax, Circle-TDS, Jaipur

In the result the appeal of the assessee is partly allowed

ITA 1391/JPR/2024[2016-17]Status: DisposedITAT Jaipur13 Mar 2025AY 2016-17

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. Vijay Gupta, CA &For Respondent: Mr. Gautam Singh Choudhary, ADDL. CIT
Section 201Section 201(1)Section 250

Dolphin Bar and Restaurant, Mangaluru vs. Deputy Commissioner of Income Tax, Circle-1(1) & Tps, Mangalore

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

ITA 1099/BANG/2024[2022-23]Status: DisposedITAT Bangalore01 Aug 2024AY 2022-23

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2022-23

For Appellant: Ms. Salome Lobo, CAFor Respondent: Shri Subramanian .S, JCIT-DR

Commissioner of Income Tax (International Taxation)-2 vs. Net App B.V

ITA/338/2022HC Delhi19 Sept 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 143(3)Section 234BSection 254

M/S Atharva Rainbow Infratech, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(1), Raipur (Cg)

The appeal of the assessee stands allowed, with no order as to cost

ITA 177/BIL/2016[2012-13]Status: DisposedITAT Raipur01 Apr 2022AY 2012-13

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. 177/Rpr/2016 धििाारण वर्ा / Assessment Year : 2012-2013 Atharva Rainbow Infratech 22, Babla Complex, Ge Road, Raipur, (C.G.) Pan : Aatfa 2344 L .……अपीलार्थी / Appellant

For Appellant: Shri R. B. DoshiFor Respondent: Shri G. N. Singh
Section 143(3)Section 250Section 44A

Director of Income Tax, New Delhi vs. M/S Mitsubishi Corporation

Appeals are allowed

CIVIL APPEAL No. 1262/2016Supreme Court17 Sept 2021

Bench: 2 Judges

Section 143Section 190Section 195Section 200Section 201Section 208Section 209Section 234B

Director Of Income Tax international Taxation-ii New Delhi vs. M/s Gil Mauritius Holding Ltd

ITA/23/2014HC Uttarakhand02 May 2019
Section 190Section 191Section 201Section 208Section 210Section 234BSection 250(6)Section 260ASection 44

The Commissioner of Income vs. M/S Magma Design

ITA/127/2015HC Karnataka17 Jul 2018

Bench: The Hon'Ble Mr Justice Umesh M Adiga Criminal Revision Petition No.127 Of 2015 Between:

Section 138Section 313Section 397Section 401

The Commissioner of Income Tax vs. M/S Mukand Ltd

The appeals stand dismissed

ITA/262/2013HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260A

The Commissioner vs. M/S Mukand Ltd

The appeals stand dismissed

ITA/208/2014HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260A

The Commissioner of Income Tax vs. M/S Kalyani Steels Ltd

The appeals stand dismissed

ITA/263/2013HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260A

The Commissioner of Income Tax vs. M/S Kalyani Steels Ltd

The appeals stand dismissed

ITA/260/2013HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260A

The Commissioner of Income Tax vs. M/S Kalyani Steels Ltd

The appeals stand dismissed

ITA/289/2014HC Karnataka12 Feb 2018

Bench: JOHN MICHAEL CUNHA,S.SUJATHA

Section 260A

ACIT, TDS, Noida vs. M/S St Microelectronics Pvt. Ltd., Greater Noida

In the result, the appeal of the Revenue is dismissed

ITA 5597/DEL/2013[2007-08]Status: DisposedITAT Delhi10 Jun 2016AY 2007-08

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2007-08 Asstt. Commissioner Of Income Vs. St Microelectronics Pvt. Ltd., Tax, Tds, Noida Plot No. 11, Knoledge Park-111, Greater Noida Gir/Pan : Aaacs3406M (Appellant) (Respondent) Appellant By Smt. Rishpal Bedi, Sr.Dr Respondent By Sh. K.V.S.R. Krishna, Ca Date Of Hearing 19.04.2016 Date Of Pronouncement 10.06.2016 Order Per O.P. Kant, A.M.: This Appeal Of The Revenue Is Directed Against Order Dated 19/07/2013 Of The Commissioner Of Income-Tax(Appeals), Noida For Assessment Year 2007-08 Raising Following Grounds: “That Cit(A) Has Erred In Law & On Facts In Directing To Delete The Order U/S 201(1)/201(1A) Of The I.T. Act Passed By The Assessing Officer Ignoring The Fact That Assessee Must Follow The Mercantile System Of Accounting For These Payments & Erred In Further Allowing The Assessee To Follow The Cash System Of Accounting For These Payments Solely On The Grund Of Sap Environment Being Followed By The Assessee.” 2. The Facts In Brief Are That During Tax Deducted At Source (Tds) Verification By The Tds Assessing Officer, It Was Observed That Tax Was Not Deducted On Certain Expenses Debited In Profit & Loss. The Assessing Officer Called For The Tax Audit Report In Form No. 3 Cd & Observed That The Auditor Had Also Pointed

Section 145(1)Section 201Section 201(1)Section 40a

Asstt C I T vs. Minoobhai D. Irani

TAXAP/448/2000HC Gujarat10 Jun 2014
Section 139(4)Section 158B

The Assistant Commissioner of Income Tax, Chennai vs. M/S A.R. Enterprises

CIVIL APPEAL No. 2688/2006Supreme Court14 Jan 2013

Bench: 3 Judges

Section 132Section 132ASection 139Section 158

The Asstt. Commissioner of Income Tax vs. M/S. A.R. Enterprises

C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A

The Asstt. Commissioner of Income Tax vs. M/S. A.R. Enterprises

C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A

Commissioner of Income Tax, Bhopal vs. M/S. Shelly Products and Anr

In the result these appeals are allowed

CIVIL APPEAL No. 7501/1997Supreme Court08 May 2003

Bench: 2 Judges

Section 240Section 4(1)