Section 194B of the Income Tax Act

Income-tax Act, 2025: s.393

Section 194B 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.

29 judgments on BharatTax turn on Section 194B.

Judgments on Section 194B

Play Games 24X7 Private Limited, Mumbai vs. ACIT, Circle 13(1)(2), Mumbai

In the result, the assessee's appeals in ITA

ITA 8301/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Sept 2026AY 2020-21

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AADCP9139P
Section 143(3)Section 194BSection 263Section 40

Play Games 24X7 Private Limited, Mumbai vs. ACIT, Circle 13(1)(2), Mumbai

In the result, the assessee's appeals in ITA

ITA 8300/MUM/2025[2015-16]Status: DisposedITAT Mumbai25 Sept 2026AY 2015-16

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AADCP9139P
Section 143(3)Section 194BSection 263Section 40

DCIT, Circle-13(1)(2), Mumbai vs. Play Games 24X7 Private Limited, Mumbai

In the result, the assessee's appeals in ITA

ITA 7077/MUM/2025[2020-21]Status: DisposedITAT Mumbai25 Sept 2026AY 2020-21

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AADCP9139P
Section 143(3)Section 194BSection 263Section 40

DCIT, Mumbai vs. Play Games 24X7 Private Limited, Mumbai

In the result, the assessee's appeals in ITA

ITA 7074/MUM/2025[2015-16]Status: DisposedITAT Mumbai25 Sept 2026AY 2015-16

Bench: Smt. Beena Pillai, Hon’Ble & Shri Jagadish, Hon’Ble

For Appellant: AADCP9139P
Section 143(3)Section 194BSection 263Section 40

Gautam Kumar Jha, Aadarsh Nagar, Gaushala Road, Madhubani vs. Income Tax Officer, Ward 3(5), Madhubani, Ganga Sagar Colony, Near Nidhi Chowk

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 252/PAT/2026[2020-21]Status: DisposedITAT Patna14 Aug 2026AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Laxmi Prasad Sahui.T.A. No. 252/Pat/2026 Assessment Year: 2020-2021 Gautam Kumar Jha,…………………………......Appellant Aadarsh Nagar, Gaushala Road, Madhubani-847211, Bihar [Pan:Albpj6586A] -Vs.- Income Tax Officer,……………..…….………...Respondent Ward-3(5), Madhubani, Ganga Sagar Colony, Near Nidhi Chowk, Madhubani-847212, Bihar Appearances By: Shri Anup Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ravi Kant Chowdhary, Sr. Dr, Appeared On Behalf Of The Revenue

Section 115BSection 139Section 143(1)Section 154Section 194BSection 2

Play Games 24X7 Private Limited, Mumbai vs. ACIT, Circle 13(1)(2), Mumbai

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 8302/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Jul 2026AY 2017-18

Bench: Beena Pillai, Hon’Ble & Arun Khodpia, Hon’Ble

For Appellant: ITA 7076/MUM/2025
Section 194BSection 40

DCIT, Mumbai vs. Play Games 24X7 Private Limited, Mumbai

In the result, the appeal filed by the assessee is allowed and the appeal filed by the Revenue is dismissed

ITA 7076/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Jul 2026AY 2017-18

Bench: Beena Pillai, Hon’Ble & Arun Khodpia, Hon’Ble

For Appellant: ITA 7076/MUM/2025
Section 194BSection 40

Emdarapu Kumaraswamy, Karimnagar vs. ITO., Ward-11(1), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical

ITA 1441/HYD/2025[2022-23]Status: DisposedITAT Hyderabad24 Jun 2026AY 2022-23

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Shri Suresh Velugula, CAFor Respondent: Shri S.A. Mathivanan, Sr.AR
Section 115BSection 132Section 139Section 144BSection 58(4)Section 80C

Tirupathi Enterprises, Bangalore vs. Income Tax Officer, Ward-7(2)(3), Bangalore

In the result appeal filed by the assessee is allowed for statistical purposes

ITA 1785/BANG/2025[2018-19]Status: DisposedITAT Bangalore17 Feb 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2018-19

For Appellant: Ms. Sahana T.H.M., AdvocateFor Respondent: Shri Subramanian, Jt.CIT(DR)(ITAT), Bengaluru
Section 144Section 194Section 24

Royal Western India Turf Club Limited, Mumbai vs. Income Tax Officer TDS Ward 2(1)(3), Mumbai

ITA 7249/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19
For Appellant: Shri Sanat KapoorFor Respondent: Shri Annavaram Kosuri
Section 191Section 194BSection 201Section 201(1)Section 250

Income Tax Officer, Ashoknagar vs. Ajit Singh, Shivpuri

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 89/AGR/2025[2013]Status: DisposedITAT Agra04 Dec 2025

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Income Tax Officer, Vs. Ajit Singh, Ashoknagar, Village-Haatodh, Madhya Pradesh Post-Kota, Shivpuri (Appellant) (Respondent) Pan: Ccnps7470K Assessee By : Shri Vipin Upadhyay, Adv Revenue By: Shri Sukesh Kumar Jain, Cit(Dr) Date Of Hearing 17/11/2025 Date Of Pronouncement 04/11/2025

For Appellant: Shri Vipin Upadhyay, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT(DR)
Section 133(6)Section 139Section 142(1)Section 143(2)Section 143(3)Section 144Section 144BSection 147Section 148Section 148(1)

Smt. Sheetal Rashmin Patel, Ahmedabad vs. The I. T. O. Ward-2, Gandhidham

In the result, the appeal of the assessee is allowed, for statistical

ITA 182/RJT/2022[2007-08]Status: DisposedITAT Rajkot19 Sept 2025AY 2007-08

Bench: Dr. Arjun Lal Saini

For Appellant: Shri Divyang Shah, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 142ASection 143(1)Section 143(2)Section 253(5)

Vishnu Vardhana Ram Yara, Machilipatnam vs. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 846/BANG/2025[2013-14]Status: DisposedITAT Bangalore22 Aug 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyassessment Year : 2013-14

For Appellant: Shri. Vishnu Vardhana Ram Yara, AssesseeFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 142(1)Section 147Section 148Section 194ASection 69A

ITO, TDS, Palakkad vs. District Lottery Officer Palakkad, Palakkad

In the result, both the captioned appeals of the revenue are allowed statistical purposes

ITA 315/COCH/2025[2015-16]Status: DisposedITAT Cochin13 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri. NoneFor Respondent: Smt. Leena Lal Snr. AR
Section 194B

ITO, TDS, Palakkad vs. District Lottery Officer Palakkad, Palakkad

In the result, both the captioned appeals of the revenue are allowed statistical purposes

ITA 314/COCH/2025[2014-15]Status: DisposedITAT Cochin13 Jun 2025AY 2014-15

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri. NoneFor Respondent: Smt. Leena Lal Snr. AR
Section 194B

Royal Western India Turf Club Limited, Mumbai vs. Income Tax Officer, TDS Ward 2(1)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 915/MUM/2025[2016-17]Status: DisposedITAT Mumbai22 May 2025AY 2016-17
Section 194BSection 201Section 201(1)

ACIT-13(1)(2), Mumbai vs. M/S Play Games 24X7 Pvt Ltd, Mumbai

ITA 2962/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Jan 2023AY 2014-15

Bench: Shri Kuldip Singh & Shri S. Rifaur Rahmanassessment Year: 2014-15

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri K.C. Salvamani, D.R
Section 143Section 143(3)Section 194BSection 195Section 263Section 40Section 9

Serenity Traders Pvt. Ltd, Mumbai vs. CIT (A.O) 14(3) (2), Mumbai

In the result, appeal by the assessee is allowed for statistical purposes

ITA 2230/MUM/2021[2017-18]Status: DisposedITAT Mumbai28 Sept 2022AY 2017-18

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Atin S. MehtaFor Respondent: Shri Hoshang B. Irani
Section 115BSection 143(1)Section 143(1)(a)Section 154Section 194Section 250

Deputy Commissioner of Income Tax, Circle-1(1)(2), Bangalore vs. M/S. Bangalore Turf Club Limited, Bangalore

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 2248/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40

Bangalore Turf Club Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle - 1(1)(2), Bengaluru

In the result, appeal filed by assessee stands partly allowed and appeal filed by revenue stands dismissed

ITA 1849/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14

For Respondent: Shri Padamchand Khincha
Section 194BSection 201fSection 37Section 37(1)Section 40