Section 194Q of the Income Tax Act

Income-tax Act, 2025: s.393

Section 194Q 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 194Q is CIT v. Tridoss Laboratories Ltd. (328 ITR 448), cited in 35 of the 123 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
Cloth Traders (P) Ltd. v. CIT
3 SCC 538 · 1986 · Reported
16
citing judgments

For the purpose of Section 80-M, deductions are to be allowed on gross total income and not on net income. This interpretation was later overruled by the Supreme Court.

Naresh Bhavani Shah (HUF) v. CIT
84 Taxmann.com 53 · 2017 · High Court
13
citing judgments

Credit for Tax Deducted at Source (TDS) can be given to a person other than the deductee if certain conditions are met, including the filing of a declaration as prescribed by Rule 37BA(2).

Jonnalla Narashimharao and Co. and Ors. v. Commissioner of Income Tax
200 ITR 588 · 1993 · Supreme Court
3
citing judgments

Judgments on Section 194Q

Mangi Lal Mohta, Sri Bijaynagar vs. ITO Ward, Suratgarh

ITA 39/JODH/2025[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

Bench: Dr. M. L. MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Vedant Gupta, C.AFor Respondent: Shri Karni Dan, Addl. CIT (Sr. DR)
Section 143(1)Section 250

Bohar Singh, Sri Karanpur vs. ITO Ward 1, Sri Ganganagar

Appeal of the assessee are allowed for statistical purposes

ITA 696/JODH/2024[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 143(1)Section 194Q

Ajayab Singh Mukhtyar Singh, Padampur vs. ITO Ward 1, Sri Ganganagar

Appeal of the assessee are allowed for statistical purposes

ITA 695/JODH/2024[2022-23]Status: DisposedITAT Jodhpur07 Jul 2025AY 2022-23

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 143(1)Section 194Q

Anu Setiya, Sadulshahar vs. ITO Ward - 1, Sri Ganganagar

Appeal of the assessee are allowed for statistical purposes

ITA 572/JODH/2024[2023-24]Status: DisposedITAT Jodhpur07 Jul 2025AY 2023-24

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

Section 143(1)Section 194Q

The Malnad Arecanut Syndicate Private Limited, Shimoga vs. Income Tax Officer, Ward-1 & Tps, Shimoga

In the result, appeal filed by the assessee is allowed

ITA 340/BANG/2025[2022-23]Status: DisposedITAT Bangalore03 Jul 2025AY 2022-23

Bench: Shri. Laxmi Prasad Sahu & Shri. Prakash Chand Yadavassessment Year : 2022-23

For Appellant: Shri. Madhu, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Advocate, Standing Counsel for Revenue
Section 143Section 194Q

Deepak Trading Company, Sirsa vs. Income Tax Officer, Ward-I, Sirsa

The appeal stand allowed in terms of our above order

ITA 107/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh01 Jul 2025AY 2023-24

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 107/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2023-24) M/S Deepak Trading Company Ito बनाम/ Vs. Shop No 97 New Mandi Kalanwali Sirsa.125055 Sirsa-125201 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaefd-8996-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/Appellant By : Sh. Pritish Goyal (Ca) & Shri Nikhil Garg (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Shri Vivek Vardhan (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-06-2025 घोषणाकीतारीख /Date Of Pronouncement : 01-07-2025 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)-4, Kolkata [Cit(A)] Dated 26-11-2024 In The Matter Of An Intimation Issued By Cpc U/S 143(1) On 09-01-2024. The Assessee Seeks Tds Credit Which Has Been Restricted By Lower Authorities. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

For Appellant: Sh. Pritish Goyal (CA) & Shri Nikhil GargFor Respondent: Shri Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 143(1)Section 194Q

Krishan Lal Om Prakash, Padampur vs. ITO Ward 1, Sri Ganganagar

Appeal of the assesse is allowed in the manner discussed as above

ITA 686/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Jun 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blekrishan Lal Om Prakash Shop No. 48, Nai Dhan Mandi, Padampur - 335041. Pan No. Aabfk1565H Assessee By Revenue By Date Of Hearing Date Of Pronouncement

Section 199

Bhikham Chand Mohta HUF, Hanumangarh vs. ITO Ward - 1, Hanumangarh

Appeals of the assessee are allowed in the manner discussed as above

ITA 506/JODH/2024[2023-24]Status: DisposedITAT Jodhpur17 Jun 2025AY 2023-24

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 143(1)Section 194QSection 44A

Bhikham Chand Mohta HUF, Hanumangarh Junction vs. ITO Ward - 1, Hanumangarh

Appeals of the assessee are allowed in the manner discussed as above

ITA 505/JODH/2024[2022-23]Status: DisposedITAT Jodhpur17 Jun 2025AY 2022-23

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 143(1)Section 194QSection 44A

Ahuja and Sons, Shop at New Dhan Mandi vs. Addl Commissioner Appeal, Kolkata

Appeal of the assesse is allowed in the manner discussed as above

ITA 45/JODH/2025[2023-2024]Status: DisposedITAT Jodhpur27 May 2025AY 2023-2024

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble

Section 194QSection 199

Darshan Lal Kathpal HUF, Sriganganagar vs. AO, CPC (Rnj-W-(570((92) / ITO, Ward-1, Sriganganagar

Appeal of the assesse is allowed in the manner discussed as above

ITA 630/JODH/2024[2022-23]Status: DisposedITAT Jodhpur27 May 2025AY 2022-23

Bench: Shri Rajpal Yadav, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

Section 143(1)Section 194QSection 44A

Mahesh Chand Goyal, Alwar vs. ITO, Ward 1(2), Alwar

In the result, the appeal of the assessee is allowed

ITA 1153/JPR/2024[2022-23]Status: DisposedITAT Jaipur10 Apr 2025AY 2022-23

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmahesh Chand Goyal, H-6, Rishi Trading Co., Newanaj Mandi, Alwar 301001 Pan No.:Abtpg9841M ...... Appellant Vs.

For Appellant: Mr.Ankit Gupta, CA, Ld. ARFor Respondent: Mr. Gautam Singh Choudhary, JCIT- Ld. DR
Section 143(1)Section 194HSection 194QSection 234ASection 250

M/S. Apco Infratech Pvt. Ltd., Lucknow vs. ACIT-I, Lucknow

In the result, appeals vide I

ITA 357/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Apr 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(1)Section 143(2)Section 143(3)Section 80I

M/S. Udaya Ravi Arecanut Company, Shivamogga vs. Income Tax Officer, Ward-1 & Tps, Shimoga

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

ITA 2336/BANG/2024[2022-23]Status: DisposedITAT Bangalore21 Mar 2025AY 2022-23

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Sri Ravishankar, A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for department
Section 143(1)Section 154Section 194QSection 244ASection 249Section 250

Madan Lal, Mandi Dabwali vs. Income Tax Officer, Sirsa

In the result, appeals are allowed

ITA 919/CHANDI/2024[2023-24]Status: DisposedITAT Chandigarh18 Mar 2025AY 2023-24

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K.Jindal, CA Smt. Rattan Kaur, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 194HSection 194Q

Madan Lal, Mandi Dabwali vs. Income Tax Officer, Sirsa

In the result, appeals are allowed

ITA 918/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh18 Mar 2025AY 2022-23

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K.Jindal, CA Smt. Rattan Kaur, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 194HSection 194Q

Priyanka Gupta, First Industrial Area vs. Income Tax Officer, Aayakar Bhawan

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

ITA 747/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh18 Feb 2025AY 2022-23

Bench: Shri Rajpal Yadav

For Appellant: Shri M.R.Sharma, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR
Section 143(1)Section 194HSection 194Q

Pratham Logistics Private Limited, Powai, Mumbai vs. Commissioner of Income Tax Appeal, Delhi

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

ITA 4482/MUM/2024[2023-24]Status: DisposedITAT Mumbai29 Jan 2025AY 2023-24

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(1)Section 154Section 194C

Suryakanth Reddysheetywar, Adilabad vs. ITO., Ward-1, Nirmal

In the result, appeal of the assessee is treated as allowed for

ITA 1255/HYD/2024[2022-23]Status: DisposedITAT Hyderabad23 Jan 2025AY 2022-23

Bench: Shri Manjunatha. G & Shri K.Narasimha Chary

For Appellant: Shri Y.V. Bhanu Narayan Rao, ARFor Respondent: Shri Srikanth Reddy Y, Sr. AR
Section 143(1)Section 194QSection 250Section 250(6)

Santosh Reddysheetywar, Adilabad vs. ITO., Ward-(1), Nirmal

In the result, appeal of the assessee is treated as allowed for sta"s"cal purposes

ITA 1299/HYD/2024[2022-23]Status: DisposedITAT Hyderabad22 Jan 2025AY 2022-23

Bench: Shri Manjunatha. G & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 1299/Hyd/2024 ("नधा"रण वष" / Assessment Year: 2022-23) Santosh Reddysheetywar, Income Tax Officer, Adilabad. Vs. Ward-(1), [Pan : Afkpr1479K] Nirmal. अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri Y.V. Bhanu Narayan Rao, ARFor Respondent: Shri Aravindakshan, Sr. AR
Section 143(1)