Section 194LA of the Income Tax Act

The decision most relied on for Section 194LA is Additional/Joint/Deputy/Assistant Commissioner of Incometax/Income-tax Officer v. Mylan Laboratories Ltd. (137 Taxmann.com 178), cited in 60 of the 44 judgments on BharatTax that turn on this section.

Leading authorities on Section 194LA

Additional/Joint/Deputy/Assistant Commissioner of Incometax/Income-tax Officer v. Mylan Laboratories Ltd.
137 Taxmann.com 178 · 2022 · High Court
60
citing judgments

Goodwill arising on amalgamation is entitled to depreciation. This principle is established by multiple High Court decisions.

Union of India v. Hari Singh & Ors.\n
408 ITR 1 · 2018 · Supreme Court
44
citing judgments

Interest awarded under Section 28 of the Land Acquisition Act is part of enhanced compensation and cannot be taxed as 'Income from Other Sources' under Section 56(2)(viii). This decision reaffirms the principles laid down in CIT v. Ghanshyam (HUF).

121 ITR 232 (Punj. & Har.), Kanti Lal Purshottam & Co. v. CIT
155 ITR 519 · 1985 · High Court
13
citing judgments

Payments made for purchasing stock-in-trade or raw materials are considered expenditure for the purpose of Section 40A(3). An assessee's ignorance of a newly inserted prohibition on cash payments can lead to deletion of disallowances.

109 ITR 1 (AIl), PH. Textiles v. CIT
121 ITR 232 · 1980 · High Court
12
citing judgments

Payments made for purchasing stock-in-trade or raw materials are considered expenditure for the purpose of Section 40A(3). This view is supported by decisions from multiple High Courts.

Kavita Chandra v. CIT(A)
398 ITR 641 · 2017 · High Court
10
citing judgments

When an assessee is unable to link cash withdrawn from a bank to subsequent cash deposits, and the withdrawals were not required for business purposes, such deposits will be considered unexplained income.

Sajowanlal Jaiswal v. CIT
104 ITR 664 · 1976 · High Court
9
citing judgments
CIT v. Ghanshyam Das (HUF)
224 CTR 522 · 2009 · Supreme Court
8
citing judgments
121 ITR 229 (Punj. & Har.), Fakri Automobiles v. CIT
165 ITR 253 · 1987 · High Court
7
citing judgments
CIT v. Hardware Exchange
190 ITR 61 · 1991 · High Court
7
citing judgments
103 ITR 706 (Ori.), U.P. Hardware Store v. CIT
109 ITR 1 · 1977 · High Court
6
citing judgments

Judgments on Section 194LA

Bhruhat Bengaluru Mahanagara Palike [Bbmp], Bengaluru vs. Income Tax Officer [TDS], Ward- 1(1), Bangalore

In the result, the assessee’s appeals are allowed

ITA 99/BANG/2020[2013-14]Status: DisposedITAT Bangalore28 Jul 2021AY 2013-14

Bench: Shri N.V.Vasudevan, Vice- & Shri B.R.Baskaran

For Appellant: Shri. V.Chandrasekar,AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (D.R.)
Section 194LSection 201Section 201(1)

Bhruhat Bengaluru Mahanagara Palike [Bbmp], Bengalore vs. Income Tax Officer, [TDS], Ward- 1(1), Bangalore

In the result, the assessee’s appeals are allowed

ITA 98/BANG/2020[2013-14]Status: DisposedITAT Bangalore28 Jul 2021AY 2013-14

Bench: Shri N.V.Vasudevan, Vice- & Shri B.R.Baskaran

For Appellant: Shri. V.Chandrasekar,AdvocateFor Respondent: Shri. Pradeep Kumar, CIT (D.R.)
Section 194LSection 201Section 201(1)

Special Land Acquistion Officer, Purba Medinipur vs. JCIT, R-59(TDS), Kolkata

In the result, both the appeal of the assessee are allowed for statistical purposes

ITA 1256/KOL/2016[2011-2012]Status: DisposedITAT Kolkata07 Jul 2021AY 2011-2012

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

Section 194ASection 194LSection 201Section 201(1)Section 271C

Special Land Acquisition Officer, Purba Medinipur vs. ITO, WD-TDS, Haldia, Purba Medinipur

In the result, both the appeal of the assessee are allowed for statistical purposes

ITA 1032/KOL/2016[2011-2012]Status: DisposedITAT Kolkata07 Jul 2021AY 2011-2012

Bench: Hon’Ble Shri P. M. Jagtap & Hon’Ble Shri A. T. Varkey, Jm]

Section 194ASection 194LSection 201Section 201(1)Section 271C

Special Deputy Collector (Land Acquisition), Hyderabad vs. Income Tax Officer, Ward-14(2), Hyderabad

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

ITA 1325/HYD/2017[2009-10]Status: DisposedITAT Hyderabad07 Apr 2021AY 2009-10

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Special Deputy Collector Vs. Income-Tax Officer, (Land Acquisition), Ward – 14(2), Hyderabad. Hyderabad. Pan – Aptpk 1361E (Appellant) (Respondent) Assessee By: Shri Mohd. Afzal Revenue By: Shri Rohit Mujumdar Date Of Hearing: 17/03/2021 Date Of Pronouncement: 07/04/2021

For Appellant: Shri Mohd. AfzalFor Respondent: Shri Rohit Mujumdar
Section 194CSection 194LSection 201

Bhruhat Bengaluru Mahanagara Palike, Bangalore vs. Income Tax Officer (TDS), Ward- 16(1), Bangalore

In the result, both the appeals of the assessee are allowed

ITA 1566/BANG/2019[2012-13]Status: DisposedITAT Bangalore26 Jun 2020AY 2012-13

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chanrashekar, AdvocateFor Respondent: Shri. K. N. Dhandapani, Addl. CIT (DR)(ITAT), Bengaluru
Section 194LSection 201Section 201(1)Section 250Section 263

Bhruhat Bengaluru Mahanagara Palike, Bangalore vs. Income Tax Officer (TDS), Ward- 16(1), Bangalore

In the result, both the appeals of the assessee are allowed

ITA 1567/BANG/2019[2012-13]Status: DisposedITAT Bangalore26 Jun 2020AY 2012-13

Bench: Shri A. K. Garodia & Shri Pavan Kumar Gadale

For Appellant: Shri. V. Chanrashekar, AdvocateFor Respondent: Shri. K. N. Dhandapani, Addl. CIT (DR)(ITAT), Bengaluru
Section 194LSection 201Section 201(1)Section 250Section 263

Karnataka Industrial Area Development Board, Dharwad vs. Income Tax Officer TDS Ward-1, Hubli

In the result, the assessee's appeal is allowed for statistical purposes

ITA 2125/BANG/2017[2011-12]Status: DisposedITAT Bangalore08 Nov 2019AY 2011-12

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Ashok Kulkarni, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 131Section 133ASection 154Section 194LSection 201Section 201(1)Section 29(1)Section 29(2)

Viksun Agro Industries Pvt. Ltd., Delhi vs. DCIT, New Delhi

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

ITA 2044/DEL/2016[2010-11]Status: DisposedITAT Delhi31 Jul 2019AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2010-11 M/S. Viksun Agro Industries Vs. Dcit, Pvt. Ltd., Circle-26(1), C.R. Building, C-2/15, Prashant Vihar, New Delhi Delhi Pan :Aaacv3387N (Appellant) (Respondent) Appellant By Shri Deepak Ostwal, Ca Respondent By Shri G. Johnson, Sr.Dr

Section 115Section 115JSection 194LSection 2Section 2(14)(iii)Section 56

ITO, Ward-1(5), Gurgaon vs. Gordhan, Gurgaon

In the result, the Appeal of the Revenue is dismissed

ITA 3996/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2019AY 2014-15

Bench: Sh. H.S. Sidhuassessment Year: 2014-15

Section 10(37)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 194LSection 2(14)

Tatanlal Biharilal Atal, Amaravati vs. ITO, Ward- 1, Amaravati

In the result, assessee’s appeal is allowed

ITA 90/NAG/2017[2013-14]Status: DisposedITAT Nagpur26 Oct 2018AY 2013-14

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

For Appellant: Shri K.P. DewaniFor Respondent: Shri U.U. Kasar
Section 10(37)Section 143(1)Section 143(3)Section 194LSection 199Section 234DSection 244A

The Commissioner of Income Tax (TDS)-1 Chd vs. M/S Dedicated Freight Corridor Corporation Ltd

The appeal stands dismissed

ITA/204/2017HC Punjab & Haryana10 May 2018
Section 145ASection 194ASection 201Section 201(1)Section 203ASection 206ASection 260ASection 56

ITO, Ward - 1(1), Kolkata vs. M/S. Amba High-Rise Pvt. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 2291/KOL/2010[2007-08]Status: DisposedITAT Kolkata27 Apr 2018AY 2007-08

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2007-08 Income Tax Officer, V/S. M/S Amba High-Rise Pvt. Ward-1(1), P-7, Ltd., 68/2, Harish Chowringhee Square, Mukherjee Road, 7Th Floor, Kolkata-69 Kolkata-25 [Pan No.Aafca 7094 L] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Dasgupta, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri S.S. Gupta, Fca ""यथ" क" ओर से/By Respondent 14-02-2018 सुनवाई क" तार"ख/Date Of Hearing 27-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-I, Kolkata Dated 15.09.2010. Assessment Was Framed By Ito Ward-1(1), Kolkata U/S 144 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 31.12.2009 For Assessment Year 2007-08 By Taking The Following Effective Grounds Of Appeal:- “1. On The Fact & In The Circumstances Of The Case As Well As In Law, The Ld. Cit(A) Erred In Deleting The Addition Of Interest Received On Bank Deposits To The Extent Of Rs.62,57,436/- As Income From Other Sources. 2. On The Facts & In The Circumstances Of The Case As Well As In Law, The Ld. Cit(A) Erred In Deleting The Addition Of Capital Expenditure Claimed Under The Head Loan Syndication Charges Of Rs.1,26,27,000/- 3. On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Deleting The Disallowance Interest Expenses Of Rs.86,90,220/- On Account Of Term Loan From Central Bank Of India Which Was Not

Section 144Section 194L

Special Land Acquisition Officer, Burdwan vs. ITO, WD-4(2), Burdwan

In the result, the appeals filed by the assessee (in ITA No

ITA 1285/KOL/2016[2014-15]Status: DisposedITAT Kolkata25 Apr 2018AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

For Appellant: Shri Soumitra Choudhury, AdvFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 194LSection 201(1)

Special Land Acquisition Officer, Burdwan vs. ITO, WD-4(2), Burdwan

In the result, the appeals filed by the assessee (in ITA No

ITA 1284/KOL/2016[2013-14]Status: DisposedITAT Kolkata25 Apr 2018AY 2013-14

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

For Appellant: Shri Soumitra Choudhury, AdvFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 194LSection 201(1)

Special Land Acquisition Officer, Burdwan vs. ITO, WD-4(2), Burdwan

In the result, the appeals filed by the assessee (in ITA No

ITA 1283/KOL/2016[2012-2013]Status: DisposedITAT Kolkata25 Apr 2018AY 2012-2013

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

For Appellant: Shri Soumitra Choudhury, AdvFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 194LSection 201(1)

Special Land Acquisition Officer, Burdwan vs. ITO, WD-4(2), Burdwan

In the result, the appeals filed by the assessee (in ITA No

ITA 1282/KOL/2016[2011-2012]Status: DisposedITAT Kolkata25 Apr 2018AY 2011-2012

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

For Appellant: Shri Soumitra Choudhury, AdvFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 194LSection 201(1)

Special Land Acquisition Officer, Burdwan vs. ITO, WD-4(2), Burdwan

In the result, the appeals filed by the assessee (in ITA No

ITA 1281/KOL/2016[2010-2011]Status: DisposedITAT Kolkata25 Apr 2018AY 2010-2011

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

For Appellant: Shri Soumitra Choudhury, AdvFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 194LSection 201(1)

Special Land Acquisition Officer, Burdwan vs. ITO, WD-4(2), Burdwan

In the result, the appeals filed by the assessee (in ITA No

ITA 1280/KOL/2016[2009-2010]Status: DisposedITAT Kolkata25 Apr 2018AY 2009-2010

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1280 To 1285/Kol/2016 ("नधा"रणवष" / Assessment Years: 2009-10 To 2014-15) Special Land Acquisition Vs. I.T.O, Wd-4(2), Burdwan Officer, Burdwan Aayakar Bhawan, Court Compound, Bda Guest House, Badamtala, Burdwan – 713101. Burdwan – 713101. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Cals 16006 E (Assessee) .. (Respondent)

For Appellant: Shri Soumitra Choudhury, AdvFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 194LSection 201(1)

ITO, Salem vs. The Deputy Cheif Engineer (Construction), Salem

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

ITA 835/CHNY/2017[2008-09]Status: DisposedITAT Chennai21 Sept 2017AY 2008-09

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 835/Mds/2017 "नधा"रण वष"/Assessment Year:2008-09 The Income Tax Officer, The Deputy Chief Engineer Tds Ward, Vs. (Construction), Salem. Salem Railway Division, Salem. [Tan:Ched05218-D] (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से / Appellant By : Shri Asish Tripathi, Jcit ""यथ" क" ओर से/Respondent By : Ms. G. Vardhini Karthik, Advocate सुनवाई क" तार"ख/ Date Of Hearing : 29.08.2017 घोषणा क" तार"ख /Date Of Pronouncement : 21.09.2017 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), Salem Dated 23.01.2017 For The Assessment Year 2008-09. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Holding That The Tds Is Not Deductible Under Section 194La Of The Income Tax Act, 1961 [“Act” In Short] By Treating The Impugned Land As Agricultural Land.

For Appellant: Shri Asish Tripathi, JCITFor Respondent: Ms. G. Vardhini Karthik, Advocate
Section 194LSection 2Section 2(114)(III)Section 201Section 201(1)