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 64 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

ITO (TDS) 2(5), Mumbai vs. Pyramid Properties, Navi Mumbai

The appeal of the Revenue is dismissed

ITA 5163/MUM/2014[2011-12]Status: DisposedITAT Mumbai19 May 2016AY 2011-12

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2011-12 Ito(Tds)-2(5), M/S Pyramid Properties, R. No.706, 7Th Floor, Plot No.Pap-R-24, बनाम/ Smt. K.G. Mittal Ayurvedic Ttc Industrial Area, Vs. Hospital Building, Midcrabale, Charni Road (W), Navi Mumbai-400701 Mumbai-400002 Pan No. Aalfp4402A (राज"व /Revenue) ("नधा"रती /Assessee)

Section 194Section 196Section 201Section 201(1)

Canara Bank, Bangalore vs. Income Tax Officer(TDS), Bangalore

In the result, these appeals filed by the assessees for A

ITA 1476/BANG/2014[2012-13]Status: DisposedITAT Bangalore12 Aug 2015AY 2012-13

Bench: Shri George George K & Shri Jason P. Boaz

For Appellant: Shri Balaram R Rao, AdvocateFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 12ASection 194ASection 196ASection 197(1)Section 2(15)Section 201Section 201(1)

The Chief Accounts Officer, Mysore vs. ITO, Mysore

In the result, the appeals of the assessee for all the three assessment years are allowed

ITA 188/BANG/2013[2007-08]Status: DisposedITAT Bangalore31 Mar 2015AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri Abraham P George

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr.K. Shankar Prasad, JCIT(DR)
Section 133ASection 194ASection 196Section 201

P. Jayappan vs. S.K. Perumal, First Income-Tax Officer, Tuticorin

CRIMINAL APPEAL No. 1923/1984Supreme Court17 Aug 1984

Bench: 3 Judges

Section 273ASection 276CSection 277Section 279Section 482