What is the leading case on Section 194D of the Income Tax Act?

Coordinate Benches in Tata AIG General Insurance Co. Ltd. v. ITO (43 SOT 215) is the decision most relied on for Section 194D, cited in 9 judgments.

Which cases are most cited on Section 194D?

Coordinate Benches in Tata AIG General Insurance Co. Ltd. v. ITO (43 SOT 215) — 9 citing judgments; DCIT v. TATA AIG General Insurance Company Ltd. (111 Taxmann.com 92) — 7 citing judgments.

How many judgments are there on Section 194D?

BharatTax indexes 33 ITAT, High Court and Supreme Court judgments that turn on Section 194D of the Income Tax Act, 1961.

Section 194D of the Income Tax Act

Income-tax Act, 2025: s.393

Section 194D 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.

The decision most relied on for Section 194D is Coordinate Benches in Tata AIG General Insurance Co. Ltd. v. ITO (43 SOT 215), cited in 9 of the 33 judgments on BharatTax that turn on this section.

Leading authorities on Section 194D

Coordinate Benches in Tata AIG General Insurance Co. Ltd. v. ITO

43 SOT 215 · 2011 · ITAT

citing judgments

DCIT v. TATA AIG General Insurance Company Ltd.

111 Taxmann.com 92 · 2019 · High Court

citing judgments

Judgments on Section 194D

Sandeep Singh, Jind vs. Income Tax Officer, Ward 1, Jind

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

ITA 813/CHANDI/2026[2018-19]Status: DisposedITAT Lucknow30 Sept 2026AY 2018-19

For Appellant: Shri Arun Kumar Jain, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 144Section 147Section 194DSection 234Section 250Section 271ASection 69A

Sandeep Singh, Jind vs. Income Tax Officer, Ward 1, Jind

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

ITA 813/CHANDI/2026[2018-19]Status: DisposedITAT Chandigarh30 Sept 2026AY 2018-19

For Appellant: Shri Arun Kumar Jain, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR

Section 144Section 147Section 194DSection 234Section 250Section 271ASection 69A

Dharm Raj Kushwaha, Unnao vs. Income Tax Officer -2(4), Unnao

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 494/LKW/2025[2018-19]Status: DisposedITAT Lucknow31 Dec 2025AY 2018-19

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Dharm Raj Kushwaha V. The Income Tax Officer 2(4) 172, Saipur Sarauda Unnao Safpur Unnao (U.P) Tan/Pan:Bmepk6477L (Applicant) (Respondent) Applicant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 27.05.2025, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2018-19. 2.0 The Brief Facts Of The Case Are That The Assessee Was A Business Correspondent Of State Bank Of India & Ran A Customer Service Point (Csp). The Assessee Had Not Filed His Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Made Cash Withdrawals Of Rs.1,36,10,616/- From The Current Account Maintained With The State Bank Of India, Received An Amount Of Rs.11,550/- As ‘Commission/Brokerage’ & ‘Insurance Commission’ During The Year Under Consideration. The Case Of The Assessee Was Reopened Under

For Respondent: Shri R.R.N. Shukla, D.R

Section 144Section 144BSection 147Section 148Section 194H

Asmita Amol Patil, Kolhapur vs. Income Tax Officer, Kolhapur

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

ITA 1829/PUN/2025[2015-16]Status: DisposedITAT Pune24 Nov 2025AY 2015-16

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2015-16

For Appellant: NoneFor Respondent: Shri A D Kulkarni

Section 139Section 147Section 148Section 69

Bhavesh Karamshi Thakkar, Mumbai vs. DCIT Circle 41(2)(1), Mumbai

In the result, the appeal is allowed

ITA 148/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Sept 2025AY 2015-16

Bench: Shri Saktijit Dey & Shri Narendra Kumar Billaiyabhavesh Karamshi Thakkar Dy. Cit, Circle-41(2)(1) B-601, New Silver Oaks, Room No. 420, Kautilya Bhawan, Swapnanagari, Mulund (W), Vs. Bkc, Bandra (E), Mumbai-400 051 Mumbai-400 080 Pan/Gir No. Aabpt 0791 J (Appellant) : (Respondent) Appellant By : Shri Devendr Jain Respondent By : Shri Leyaqat Ali Aafaqui, Sr. Ar Date Of Hearing : 18.09.2025 Date Of Pronouncement : 23.09.2025 O R D E R Per Saktijit Dey: This Is An Appeal By The Assessee Against The Order Dated 19.11.2024 Of Learned Additional Commissioner Of Income Tax-6, Chennai (‘Ld. Addl.Cit’ For Short), Pertaining To The Assessment Year (A.Y.) 2015-16. 2. The Effective Grounds In The Appeal Are Ground Nos. 1 & 2. In Ground No. 1, The Assessee Has Challenged The Disallowance Of Rs.8,55,028/- Out Of The Commission Paid Of Rs.28,50,093/-.

For Appellant: Shri Devendr JainFor Respondent: Shri Leyaqat Ali Aafaqui, Sr. AR

Section 131Section 133(6)Section 194DSection 40

Krishnavel Umamaheswari, Madurai vs. ACIT, Ncc-1, Madurai

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

ITA 1299/CHNY/2025[2013-14]Status: DisposedITAT Chennai30 Jul 2025AY 2013-14

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.1299/Chny/2025 िनधा"रण वष"/Assessment Year: 2013-14 Krishnavel Umamaheswari, Vs. The Assistant Commissioner Of 10E, Nallamadan Koil Lane, Income Tax, North Masi Street, Madurai 625 001. Non Corporate Circle 1, Madurai. [Pan:Aaopu8528K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : None ""थ" की ओर से/Respondent By : Ms. V. Supraja, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 16.07.2025 घोषणा की तारीख /Date Of Pronouncement : 30.07.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.03.2025 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2013-14. 2. The Assessee Raised 2 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A)

For Appellant: NoneFor Respondent: Ms. V. Supraja, Addl.CIT

Section 139Section 143(2)Section 147Section 148Section 194DSection 194H

Jeyasekaran Balaji, Dindigul vs. ITO, Ward-1, Dindigul

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

ITA 2077/CHNY/2024[2017-18]Status: DisposedITAT Chennai23 Oct 2024AY 2017-18

Bench: SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)

For Appellant: Shri B. Agnus Jennifer, AdvocateFor Respondent: Shri Ashwin D Gowda, IRS, Addl. CIT

Section 147Section 148Section 194DSection 54Section 69A

Raja Chinda Durai, New Delhi vs. ITO Ward 49(3), New Delhi

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

ITA 3249/DEL/2023[2017-18]Status: DisposedITAT Delhi12 Jul 2024AY 2017-18

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member)

Section 139(9)Section 143(2)Section 194DSection 44ASection 57

Axa France Vie, Saket, New Delhi, India vs. Assistant Commissioner of Income Tax, Circle International Tax, Delhi

In the result, the appeal of the assessee stands allowed

ITA 3773/DEL/2023[2021-22]Status: DisposedITAT Delhi09 Feb 2024AY 2021-22

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Ms. Sweta Bansal, ARFor Respondent: Sh. Kanv Bali, Sr. DR

Section 139Section 143(3)Section 194DSection 2Section 40

Axa France Vie, New Delhi vs. ACIT Circle Int. Tax 1(1)(1), New Delhi

In the result, the appeal of the assessee stands allowed

ITA 411/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Mar 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2020-21 With S.A. No.119/Del/2023 [Arising Out Of Ita No.411/Del/2023] Assessment Year: 2020-21

Section 139Section 143(3)Section 144C(13)Section 194DSection 40

Axa France Vie, Delhi vs. ACIT, Circle Int. Taxation 1(1)(1), Delhi

In the result, the appeal of the assessee stands allowed

ITA 439/DEL/2022[2018-19]Status: DisposedITAT Delhi13 May 2022AY 2018-19

Bench: Shri Shamim Yahya & Shri N. K. Choudhry[Assessment Year: 2018-19]

Section 144CSection 144C(5)Section 194DSection 201(1)Section 234ASection 40

Dy CIT - 8(3)(1), Mumbai vs. M/S Tata Aig General Insurance Co.Ltd., Mumbai

In the result, ground No. 3 of the appeal is dismissed

ITA 14/MUM/2021[2015-16]Status: DisposedITAT Mumbai08 Mar 2022AY 2015-16

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am The Dy. Commissioner Of M/S Tata Aig General Income Tax-8(3)(1), Insurance Co. Ltd. 15Th Floor, Tower A, Aayakar Bhavan, Room No. 615, Peninsula Corporate Park, Vs. M.K. Road, G.K. Marg, New Marine Lines, Mumbai- Lower Parel, 400 020 Mumbai-400 013 (Appellant) (Respondent) Pan No. Aabct3518Q Appellant By : Shri Rajesh Damor, Cit Dr Respondent By : S/Shri J.D. Mistry & Madhur Agrawal, Ars’ Date Of Hearing: 23.12.2021 Date Of Pronouncement : 08.03.2022

For Appellant: Shri Rajesh Damor, CIT DRFor Respondent: S/Shri J.D. Mistry & Madhur

Section 143(3)Section 32Section 37(1)Section 40Section 44

Shri Jalendra Sahoo, Cuttack vs. ITO, Ward-2(3), Bhubaneswar

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

ITA 9/CTK/2017[2010-11]Status: DisposedITAT Cuttack16 Oct 2019AY 2010-11

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.09/Ctk/2017 (नििाारण वषा / Assessment Year :2010-2011) Shri Jalendra Sahoo, Vs. Ito, Ward-2(3), At-Kirtania, N.M.Padia, Bhubaneswar Bhogarai, Balasore-756081 स्थायी ऱेखा सं./ Pan No. : Blxps 3197 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri S.N.Sahu, AdvocateFor Respondent: Shri Subhendu Dutta, DR

Section 143(3)Section 37

DCIT (TDS) 2(2), Mumbai vs. Sbi Life Insurance Co. Ltd, Mumbai

The appeal of the Revenue is dismissed

ITA 2398/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Sept 2018AY 2011-12

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2011-12 Dcit-(Tds)-2(2), M/S Sbi Life Insurance Room No.1012, 10Th Floor, Company Ltd. “Natraj”, 5Th बनाम/ Smt. K.G. Mittal Ayurvedic Floor, M.V. Road & Western Vs. Hospital Building, Express High Way Charni Road, Junction, Andheri (E), Mumbai-400020 Mumbai-400069 (राज"व /Revenue) ("नधा"रती /Assessee) Pan. No. Aafcs2503P

Section 194Section 194DSection 68(2)