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

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

In the result appeal filed by assessee for assessment year 2012-

ITA 1848/BANG/2019[2012-13]Status: DisposedITAT Bangalore18 Dec 2020AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Padamchand Khincha, C.A
Section 143(3)Section 194BSection 201fSection 234BSection 234CSection 40

Shri.Rajmohan V.V., Kasargode vs. The ITO, Sp.Ward, Kannur

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

ITA 194/COCH/2019[2000-01]Status: DisposedITAT Cochin07 Aug 2019AY 2000-01

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.M.C.JacobFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 115BSection 143(3)Section 194

Royal Western India Turf Club Ltd, Mumbai vs. ACIT TDS 3(2), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 6625/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Jun 2019AY 2012-13

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2012-13

For Appellant: Shri Salil Kapoor, Ms. Ananya Kapoor &For Respondent: Shri Manish Kumar
Section 194BSection 201Section 201(1)

Lakshadweep Development Corporation Ltd vs. Additional Commissioner of Income Tax

The appeals are allowed accordingly

ITA/37/2016HC Kerala19 Dec 2018
For Appellant: LAKSHADWEEP DEVELOPMENT CORPORATION LTD
Section 260ASection 271CSection 271C(1)(a)Section 273BSection 274

M/S. Future Distributors, Kolkata vs. Pr.CIT, Kolkata - 9, Kolkata

In the result, the appeal of the assessee is allowed

ITA 277/KOL/2016[2010-2011]Status: DisposedITAT Kolkata29 Jul 2016AY 2010-2011

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 131Section 133ASection 143(3)Section 145(3)Section 263Section 40

Madras Race Club, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee is ITA Nos

ITA 646/CHNY/2015[2007-08]Status: DisposedITAT Chennai28 Oct 2015AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Chandra Poojari] आयकर अपील सं./I.T.A.Nos.646, 647, 648, 649, 650, 651, 652, 653, 654, 655, 656 & 657/Mds/2015 "नधा"रण वष" /Assessment Years : 2007-08, 2007-08, 2008-09, 2008- 09, 2009-10, 2009-10, 2010-11, 2010-11, 2011-12, 2011-12, 2012-13 & 2012-13. M/S. Madras Race Club Vs. The Deputy Commissioner Of Race Course Road, Income Tax, Guindy, Tds Circle –I, Chennai 600 032. Chennai [Pan Aaacm 7640R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Dr. Anitha Sumanth, AdvocateFor Respondent: Dr. Milind Madhukar Bhusari, IRS, CIT
Section 194Section 194BSection 201Section 201(1)Section 25Section 74A

The Commissioner of Income Tax vs. M/S Hindustan Lever Ltd

In the result, appeals filed by the revenue fail

ITA/144/2007HC Karnataka30 Aug 2013

Bench: B.MANOHAR,DILIP B.BHOSALE

Section 194BSection 260

M/S.Srilakshmi Ganeswara Enterprises Kha vs. The Income Tx Officer Ward-I Khammam

ITTA/23/1999HC Telangana11 Mar 2011

Bench: B.PRAKASH RAO,R.KANTHA RAO

Section 194Section 201Section 201(1)Section 260A

M/S.Us Technologies International Pvt.Lt vs. The Commissioner of Income Tax, Trivandr

ITA/3/2009HC Kerala16 Jun 2009
For Appellant: -----------------------------
Section 133ASection 271C