Section 194Q of the Income Tax Act

The decision most relied on for Section 194Q is CIT v. Tridoss Laboratories Ltd. (328 ITR 448), cited in 35 of the 76 judgments on BharatTax that turn on this section.

Leading authorities on Section 194Q

CIT v. Tridoss Laboratories Ltd.
328 ITR 448 · 2010 · High Court
35
citing judgments

Deductions under Chapter VI-A of the Income Tax Act, such as Section 80-IA, are to be calculated and allowed with reference to the assessee's gross total income, not just business income.

Pandian Chemicals Ltd. v. Commissioner of Income Tax, Madurai
5 SCC 590 · 1999 · Reported
35
citing judgments

Deductions under Section 80-IA are computed based on the income of the eligible business, but the allowance of such deductions is subject to the aggregate of deductions under Chapter VI-A not exceeding the gross total income. Income from other sources can be considered when allowing the final deduction.

Cambay Electric Supply Industrial Co. Ltd. v. CIT
2 SCC 644 · 1978 · Reported
29
citing judgments

The computation of deduction under Section 80-IA is determined by treating the eligible business as the sole source of income, but the allowance of such deduction can consider income from other sources, provided the aggregate deductions do not exceed gross total income.

Cloth Traders (P) Ltd. v. CIT
3 SCC 538 · 1986 · Reported
16
citing judgments
Naresh Bhavani Shah (HUF) v. CIT
84 Taxmann.com 53 · 2017 · High Court
13
citing judgments
Jonnalla Narashimharao and Co. and Ors. v. Commissioner of Income Tax
200 ITR 588 · 1993 · Supreme Court
3
citing judgments

Judgments on Section 194Q

JIVANBHAI SOMABHAI PATEL,UNJHA vs. THE ITO, WARD-1, PATAN

The appeal of the assessee is dismissed

ITA 2196/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2022-23

Bench: Ms. Suchitra Kamble

For Appellant: Shri P F Jain, ARFor Respondent: Shri Umesh Kumar Agarwal, Sr. D.R
Section 143(1)Section 194QSection 199

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

ITA 215/DDN/2025[2023-24]Status: DisposedITAT Dehradun08 Apr 2026AY 2023-24
Section 115BSection 133ASection 139Section 143(3)Section 250Section 250(2)Section 40A(3)Section 40aSection 69ASection 69C

ASHRAYA CONSTRUCTIONS ,BANGALORE vs. DCIT, CIRCLE-5(1)(1), BANGALORE

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

ITA 2372/BANG/2025[2023-24]Status: DisposedITAT Bangalore02 Apr 2026AY 2023-24

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year:2023-24 M/S. Ashraya Constructions No. 908D, Ideal Homes The Deputy Commissioner Township, 19Th Cross, 19Th Main, Of Income Tax Rajarajeshwari Nagar, Circle 5(1)(1) Vs. Bangalore 560098 Bangalore Pan – Aazfa5442R Appellant Respondent

For Appellant: Sri. B. Venugopal - Advocate
Section 143Section 143(3)Section 144BSection 194CSection 194Q

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

ACIT22(1), MUMBAI vs. UNIQUE BANGLES, MUMBAI

In the result, the appeal of the Revenue is partly allowed

ITA 7427/MUM/2025[2023-24]Status: DisposedITAT Mumbai16 Mar 2026AY 2023-24

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokaracit-22(1) Unique Bangles, 322, Piramal 232/234, Shah & Chambers, Mumbai – Vs. Nahar Industrial 400 013. Estate, S. J. Mar, Dhanraj Mill Compound, Lower Parel, Mumbai-400019 Pan/Gir No. Aadfu8125A (Applicant) (Respondent) Revenue By Shri Vivek Perampurna, Ld. Dr Assessee By Shri Subhash Chhajed & Shri Sunil Vankawala, Ld. Ars Date Of Hearing 09.03.2026 Date Of Pronouncement 16.03.2026

Section 139(1)Section 143(1)Section 143(3)Section 144BSection 36(1)(va)Section 40Section 68

ACIT,CIRCLE-1,SOLAPUR, SOLAPUR vs. YUVRAJ PATIL AND COMPANY, TALSANGI

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

ITA 2803/PUN/2025[2023-24]Status: DisposedITAT Pune11 Mar 2026AY 2023-24

Bench: Shri R. K. Panda & Shri Vinay Bhamoreassessment Year : 2023-24 Acit, Circle – 1, Yuvraj Patil & Company Solapur Vs. Talsangi, Mangalwedha, Solapur – 413305 Pan: Aaafy4589Q (Appellant) (Respondent) Assessee By : Shri Sharad A Shah Department By : Shri Rajesh Gawali, Addl Cit Dr Date Of Hearing : 10-03-2026 Date Of Pronouncement : 11-03-2026

For Appellant: Shri Sharad A ShahFor Respondent: Shri Rajesh Gawali, Addl CIT DR
Section 139Section 142(1)Section 143(2)Section 143(3)Section 194Q

MR. BABU GANGA,CHENNAI vs. ITO, NCC-8(1), CHENNAI

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

ITA 3883/CHNY/2025[2023-24]Status: DisposedITAT Chennai20 Feb 2026AY 2023-24

Bench: Shri Inturi Rama Rao & Shri Manu Kumar Giri

For Appellant: Ms. R ANITHA, Addl. CITFor Respondent: 17.02.2026
Section 142(1)Section 143(2)Section 194Q

KRISHAN BATRA,FATEHABAD vs. ITO WARD 1, AYAKAR BHAWAN SIRSA ROAD

The appeal stands allowed

ITA 1546/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh19 Feb 2026AY 2023-24

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.1546/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2023-24) Shri Krishan Batra Ito Ward 1 114A, Anaj Mandi, Fatehbad बनाम/ Vs. Manju Complex Haryana - 125050 Fatehabad – 125 050 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Akgpb-9656-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. J. P. Goyal (Ca) – Ld. Ar (Virtual) ""थ"कीओरसे/Respondent By : Sh. Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2026 घोषणाकीतारीख /Date Of Pronouncement : 19/02/2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2023- 24 Arises Out Of An Order Of Learned Addl. / Joint Commissioner Of Income Tax (Appeals), Mysore Dated 26-09-2025 In The Matter Of A Rectification Intimation As Issued By Cpc U/S 154 On 21-06-2024. The Sole Grievance Of The Assessee Is Denial Of Tax Credit For Rs.69,012/-. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under.

For Appellant: Sh. J. P. Goyal (CA) – Ld. AR (Virtual)For Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 143(1)Section 154Section 194A

VIMLA DEVI,RAISINGHNAGAR vs. INCOME TAX OFFICER, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

ITA 500/JODH/2025[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

RAJESH GOYAL,HANUMANGARH TOWN vs. ITO WARD 1, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

ITA 38/JODH/2025[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

JAGDISH PRASAD AND SONS HUF,HANUMANGARH JN. vs. INCOME-TAX OFFICER,WARD-1, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

ITA 710/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

KULDEEP,GOLUWALA DISTT.HANUMANGARH vs. INCOME TAX OFFICER WARD-1,, INCOME-TAX OFFICE, NEAR COLLECTORATE, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

ITA 705/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

GANESH SINGH GULAB JI,SUMERPUR vs. DDIT, CPC, BENGALURU, INCOME TAX OFFICER-SUMEPUR, SUMERPUR

Appeals of the assessees are allowed for statistical purposes

ITA 564/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

GANESH SINGH GULAB JI,SUMERPUR vs. DDIT, CPC BANGALURU, INCOME TAX OFFICER-SUMERPUR, SUMERPUR

Appeals of the assessees are allowed for statistical purposes

ITA 563/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

KALU RAM SUSHIL KUMAR,PADAMPUR vs. ITO WARD - 1, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

ITA 525/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Feb 2026AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

HARDEV SINGH,GAJSINGHPUR vs. INCOME-TAX OFFICER, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

ITA 353/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Feb 2026AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 143(1)Section 194QSection 44A

OM SONS MARKETING PRIVATE LIMITED,FARIDKOT vs. DCIT, CENTRE CIRCLE-2, , LUDHIANA

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 49/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA, LUDHIANA vs. MALBROS INTERNATIONAL PVT LTD, TEHSIL ZIRA, FARIDKOT -151203, LUDHIANA

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 463/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUDHIANA, LUDHIANA vs. OM SONS MARKETING PRIVATE LIMITED, QUILA CHOWK

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 193/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

RK INTERIORS CFS (INDIA) PRIVATE LIMITED,HYDERABAD vs. ITO, WARD - 3(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1865/HYD/2025[2023-24]Status: DisposedITAT Hyderabad09 Jan 2026AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1865/Hyd/2025 Assessment Year 2023-2024 M/S. Rk Interiors Cfs (India) Private Limited, The Income Tax Officer, Vs. Hyderabad – 500 034. Ward-3(1), Telangana. Hyderabad. Pan Aakcr1592H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 17.12.2025 घोषणा की तारीख/Pronouncement: 09.01.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 194QSection 40Section 68

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