Section 194-C of the Income Tax Act

Income-tax Act, 2025: s.393

Section 194-C of the Income-tax Act, 1961 corresponds to section 393 (Tax to be deducted at source) of the Income-tax Act, 2025.

Read section 393 of the 2025 Act

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

50 judgments on BharatTax turn on Section 194-C.

Judgments on Section 194-C

Cachar King Plantation (P) Ltd, Darjeeling vs. D.C.I.T.Cir - 1, Siliguri, Sikkim

In the result, Revenue’s filed is dismissed

ITA 560/KOL/2013[2008-2009]Status: DisposedITAT Kolkata11 Dec 2015AY 2008-2009

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmedassessment Year :2006-07

Section 143(3)Section 194Section 197J

JCIT(OSD), Circle - 10, Kolkata vs. Tollygunge Estates Pvt. Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1694/KOL/2011[2007-08]Status: DisposedITAT Kolkata11 Dec 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmed

Section 143(3)

JCIT(OSD), Circle - 10, Kolkata vs. Tollygunge Estates Pvt. Ltd., Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1693/KOL/2011[2006-07]Status: DisposedITAT Kolkata11 Dec 2015AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Waseem Ahmed

Section 143(3)

Pro Commissioner of Income Tax (Central)-I vs. R.J. Corp Ltd

Appeals are allowed in the above terms

WTA/3/2015HC Delhi25 Aug 2015
For Appellant: Mr.Sanjeev Sagar, Mr.Karan Bhardwaj and
Section 194Section 4

M/S Japan Airlines Co.Ltd vs. Commr.of Income Tax, New Delhi

C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015
Section 194

M/S Japan Airlines Co.Ltd vs. Commr.of Income Tax, New Delhi

C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015
Section 194

C I T Jaipur vs. M/S Compucom Software Ltd

ITA/124/2012HC Rajasthan29 Jul 2015
Section 194Section 260A

Commissioner of Income Tax Patiala vs. Ajay Kumar Singla

ITA/181/2014HC Punjab & Haryana07 Oct 2014
Section 142Section 143Section 194Section 250Section 260Section 40ASection 40A(3)Section 44A

Commissioner of Income Tax Del vs. Asiana Airlines

ITA/101/2007HC Delhi14 Aug 2008

Bench: HON'BLE MR. JUSTICE BADAR DURREZ AHMED,HON'BLE MR. JUSTICE RAJIV SHAKDHER

For Appellant: Mr R.D.Jolly with Mr Paras ChaudharyFor Respondent: Mr Salil Aggarwal with Mr Prakash Kumar
Section 194Section 201

The Transmission Corporation of A.P. Ltd. and Anr vs. The Commissioner of Income Tax, A.P

In the result these appeals fail and are dismissed, accordingly with

CIVIL APPEAL No. 594/1985Supreme Court17 Aug 1999

Bench: 2 Judges

Section 190Section 194Section 195Section 195(2)Section 197Section 256(1)Section 4Section 4(2)Section 5