Section 196 of the Income Tax Act

The decision most relied on for Section 196 is M/s Puri Construction Private Limited v. Addl. CIT & Ors. (159 Taxmann.com 444), cited in 42 of the 35 judgments on BharatTax that turn on this section.

Leading authorities on Section 196

M/s Puri Construction Private Limited v. Addl. CIT & Ors.
159 Taxmann.com 444 · 2024 · High Court
42
citing judgments

External Development Charges (EDC) paid by a developer to a government body like Haryana Shahari Vikas Pradhikaran (HSVP) for a development project are contractual payments, making them liable for tax deduction at source under Section 194C of the Income-tax Act, 1961.

JIT (OSD) v. DLF Home Panchkula (P) Ltd.
161 Taxmann.com 237 · 2024 · Supreme Court
8
citing judgments
DLF Homes Panchkula Pvt. Ltd. v. Joint CIT
459 ITR 773 · 2023 · High Court
8
citing judgments
M/s DLF Homes Panchkula Pvt. Ltd. v. JCIT(OSD)
149 Taxmann.com 176 · 2023 · High Court
3
citing judgments
Suchitra Components Ltd. v. CCE
208 ELT 321 · 2007 · Supreme Court
3
citing judgments

Judgments on Section 196

BASE EXPORTS PRIVATE LIMITED,NEW DELHI vs. ITO WARD 73(3), DELHI

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

ITA 5290/DEL/2025[2016-17]Status: DisposedITAT Delhi13 Mar 2026AY 2016-17

Bench: Shri Raj Kumar Chauhan, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

For Appellant: NoneFor Respondent: Shri Amit Jain, CIT (DR)
Section 194Section 194CSection 196Section 250Section 250HSection 3(3)(a)

M3M INDIA PVT.LTD.,GURGAON vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5432/DEL/2024[2018-19]Status: DisposedITAT Delhi11 Mar 2026AY 2018-19

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

M3M INDIA PVT.LTD.,GURGOAN vs. JCIT OSD TDS CIRCLE, GURGAON

ITA 5431/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Mar 2026AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Sh. S.S. Nager, CAFor Respondent: Ms. Amish S. Gupt, CIT,DR
Section 194CSection 194ISection 201(1)

ACIT, NEW DELHI vs. ARJUN ENTERPRISES PRIVATE LIMITED, MUMBAI

In the result, ground No.5 & 6 raised by the revenue are dismissed

ITA 4257/DEL/2025[2018-19]Status: DisposedITAT Delhi06 Feb 2026AY 2018-19

Bench: Satbeer Singh Godara & Shri S. Rifaur Rahmanacit , Vs. Arjun Enterprises Pvt. Ltd. New Delhi 711, Filix Commercial Complex, Opp Asian Paints L.Bs Marg Bhandup W Mumbai 400078 Maharashtra (Pan: Aahca 1448 A)

For Appellant: NoneFor Respondent: Sh. Jitender Singh, CIT DR
Section 133(6)Section 143(2)Section 40Section 68

DCIT, CIRCLE 77(1), DELHI, DELHI vs. SPLENDOR LANDBASE LIMITED, DELHI

In the result, both the appeals of revenue are dismissed

ITA 2408/DEL/2025[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balanganesh

Section 194Section 194ISection 196Section 201Section 201(1)

DEPUTY GOTHWAL CONSTRUCTIONS PVT LTD,DELHI vs. DCIT,CIRCLE-74(1), DELHI

In the result, this appeal is allowed for statistical purposes

ITA 2862/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Dec 2025AY 2017-18

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2862/Del/2025 िनधा"रणवष"/Assessment Year: 2017-18 बनाम Deputy Gothwal Constructions P. Ltd. Dcit, L-73, Mahipalpur Extension, Vs. Circle 74(1), South Delhi. New Delhi. Pan No.Aaccd9703C अपीलाथ" Appellant ""यथ"/Respondent

Section 194CSection 196Section 201Section 201(1)Section 250Section 271

TULIP INFRATECH PRIVATE LIMITED,GURGAON vs. DCIT CIRCLE 76(1), DELHI

The appeals of the assessee are hereby dismissed

ITA 4401/DEL/2025[2014-15]Status: DisposedITAT Delhi09 Dec 2025AY 2014-15

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4401 & 4405/Del/2025 िनधा"रणवष"/Assessment Years: 2014-15 & 2016-17 बनाम Tulip Infratech Private Limited, Dcit, 1201-1204 Indra Prakash Building, Vs. Circle 76(1), Barakhamba Road, New Delhi. Aaykar Bhawan, Pan No.Aacct3755E Laxmi Nagar, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 194CSection 201(1)Section 250Section 271C

DILEEP K GUPTA,DELHI vs. DCIT CC-31 , DELHI

In the result, the appeals of the assessee are allowed

ITA 150/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Nov 2025AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

DILEEP K GUPTA,DELHI vs. DCIT, CC-31 , DELHI

In the result, the appeals of the assessee are allowed

ITA 149/DEL/2025[2016-17]Status: DisposedITAT Delhi19 Nov 2025AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Amit Goel, CAFor Respondent: Shri Amit Jain, CIT DR
Section 132Section 139Section 143(3)Section 153ASection 153D

TREHAN PROMOTERS & BUILDERS PVT LTD,NEW DELHI vs. INCOME TAX OFFICER, WARD 76(4) TDS, NEW DELHI

In the result, appeal of the assessee in ITA No

ITA 2058/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Pushdeep Singh, AdvFor Respondent: Shri Manish Gupta, Sr. DR
Section 194CSection 201Section 201(1)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, LUDHIANA, LUDHIANA vs. AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

ITA 457/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

DY. COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA vs. M/S AMAN FEED INDUSTRIES, KHANNA

In the result, appeals of the assessee for A

ITA 116/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

AFI AGRO PRIVATE LIMITED,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, all the appeals of the assessee are allowed and all the appeals of the Revenue are dismissed

ITA 1258/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1256, 1257,1258/Chd/2024 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 Afi Agro Private Limited, The Dcit, A-1, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 179,180,373/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs Afi Agro Private Limited, Central Circle-1, A-1, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aaeca6479L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms. Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 132Section 139(1)Section 139(4)Section 143(2)Section 153ASection 153D

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, LUDHIANA, LUDHIANA

In the result, appeals of the assessee for A

ITA 1255/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh16 Oct 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

ITA 1253/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh16 Oct 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

AMAN FEED INDUSTRIES,KHANNA vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-1, , LUDHIANA

In the result, appeals of the assessee for A

ITA 1252/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh16 Oct 2025AY 2015-16

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos. 1252, 1253,1254,1255/Chd/2024 "नधा"रण वष" / A.Y.: 2015-16, 2017-18, 2018-19,2019-20 M/S Aman Feed Industries, The Dcit, E-2, Focal Point, Vs Central Circle-1, Khanna. Ludhiana. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ Ita Nos. 116,181,457/Chd/2025 "नधा"रण वष" / A.Y.: 2017-18, 2018-19, 2019-20 The Dcit, Vs M/S Aman Feed Industries, Central Circle-1, E-2, Focal Point, Ludhiana. Khanna. "थायी लेखा सं./Pan No: Aacfa3624L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Shri Kulbhushan Goyal & Ms, Deepali Aggarwal, Cas Revenue By : Shri Manav Bansal, Cit Dr Date Of Hearing : 28.07.2025 Date Of Pronouncement : 16.10.2025

For Appellant: Shri Ashwani Kumar, Shri Kulbhushan Goyal &For Respondent: Shri Manav Bansal, CIT DR
Section 145(3)Section 153ASection 153DSection 250Section 68

INTERNATIONAL GREEN SCAPES LTD.,NEW DELHI vs. DCIT CIRCLE 74(1), NEW DELHI

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

ITA 2047/DEL/2024[2015-16]Status: DisposedITAT Delhi19 Sept 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2015-16] International Green Scapes Dcit, Ltd. B-16, Circle-74(1), Room No. 411, South Extn., Part-1, Vs 4Th Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri B.S. Anand, Sr. Dr [Assessment Year: 2015-16] International Green Scapes Cit(Tds), Ltd., B-16, Delhi-1, Room No. 610, 6Th South Extn., Part-1, Vs Floor, Aayakar Bhawan, New Delhi-110024. Distt. Centre, Laxmi Nagar, Delhi-110092.. Pan- Aaaci0600F Assessee Revenue Assessee By Shri Sandeep Jain, Ca Revenue By Shri Shravan Kumar, Cit(Dr) Date Of Hearing 25.06.2025 Date Of Pronouncement 19.09.2025

Section 194Section 194CSection 194ISection 201Section 201(1)Section 250Section 263

DHEERAJ CHAUDHARY,NEW DELHI vs. ACIT, CENTRAL CIRCLE-8, NEW DELHI

Appeals of the assessee are allowed

ITA 6159/DEL/2018[2010-11]Status: DisposedITAT Delhi12 Sept 2025AY 2010-11

Bench: Shri Mahavir Singh(), Ms. Madhumita Roy & Shri Avdhesh Kumar Mishra

For Appellant: Sh. Ruchesh Sinha, AdvFor Respondent: Sh. T. James Singson, CIT, DR
Section 11Section 127Section 132Section 139(1)Section 153ASection 153DSection 274

STERNAL BUILDCON PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 24(2), DELHI, NEW DELHI

Appeal is allowed

ITA 99/DEL/2025[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Smt. Ananya KapoorFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(3)Section 196Section 40

DEPUTY COMMISSIONER, DELHI vs. IREO PRIVATE LIMITED, DELHI

In the result, all the captioned 7 appeals of the Revenue in ITA

ITA 455/DEL/2025[2015-16]Status: DisposedITAT Delhi03 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Ruchesh Sinha, AdvFor Respondent: Shri Shrikant Namdeo, CIT-DR
Section 194CSection 251(1)

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