Section 197(1) of the Income Tax Act

Income-tax Act, 2025: s.395

Section 197(1) falls under section 197 of the Income-tax Act, 1961, which corresponds to section 395 (Certificates) of the Income-tax Act, 2025.

Read section 395 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 197(1) is Elkem Technology v. Dy. CIT (250 ITR 164), cited in 9 of the 25 judgments on BharatTax that turn on this section.

Leading authorities on Section 197(1)

Elkem Technology v. Dy. CIT
250 ITR 164 · 2001 · High Court
9
citing judgments

Judgments on Section 197(1)

M/S Davesmen India, Kolkata vs. Income Tax Officer, Ward - 33(1), Kolkata

ITA 2542/KOL/2013[2009-10]Status: DisposedITAT Kolkata19 Oct 2016AY 2009-10

Bench: Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

Section 143(2)Section 197(1)Section 40

M/S the Right Address Ltd., Kolkata vs. The Income Tax Officer, (TDS) Ward-59(4) (TDS), Kolkata Kolkata, Kolkata

In the result, Revenue’s appeal stands dismissed and assessee’s appeals are allowed

ITA 46/KOL/2014[2008-2009]Status: DisposedITAT Kolkata16 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri K.Narasimha Chary

Section 197(1)Section 201Section 201(1)

Dilip Kumar Sarawgi, Mumbai vs. ITO WD 14(1)(2), Mumbai

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

ITA 3304/MUM/2014[2010-11]Status: DisposedITAT Mumbai17 Jun 2016AY 2010-11

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Om Shree International, Asstt. Comm. Of Income Tax, 115, New India Industrial Range 20(2), Estate, Aayakar Bhavan, Vs. Off Mahakali Caves Road, Mumbai - 400020 Andheri (E), Mumbai – 400 057 Pan: Aaafo 3000A (Appellant) (Respondent) Assessment Year: 2007-08 Office Of The Acit-20(2), M/S. Om Shree International, 612, Piramal Chambers, Off Mahakali Caves Road, Lalbaug, 115, New India Industrial Vs. Mumbai - 400012 Estate, Andheri (E), Mumbai – 59 Pan: Aaafo 3000A (Appellant) (Respondent)

For Appellant: Shri K. Gopal, A.R. & Ms. Neha Paranjpe, A.RFor Respondent: Dr. S. Pandian, D.R
Section 194CSection 40Section 69C

Addl.C.I.T. 20(2), Mumbai vs. Om Shree International, Mumbai

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

ITA 4575/MUM/2012[2007-08]Status: DisposedITAT Mumbai17 Jun 2016AY 2007-08

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2007-08 M/S. Om Shree International, Asstt. Comm. Of Income Tax, 115, New India Industrial Range 20(2), Estate, Aayakar Bhavan, Vs. Off Mahakali Caves Road, Mumbai - 400020 Andheri (E), Mumbai – 400 057 Pan: Aaafo 3000A (Appellant) (Respondent) Assessment Year: 2007-08 Office Of The Acit-20(2), M/S. Om Shree International, 612, Piramal Chambers, Off Mahakali Caves Road, Lalbaug, 115, New India Industrial Vs. Mumbai - 400012 Estate, Andheri (E), Mumbai – 59 Pan: Aaafo 3000A (Appellant) (Respondent)

For Appellant: Shri K. Gopal, A.R. & Ms. Neha Paranjpe, A.RFor Respondent: Dr. S. Pandian, D.R
Section 194CSection 40Section 69C

Essar Oil Ltd vs. Income-Tax Officer

The Appeal is dismissed

TAXAP/33/2000HC Gujarat03 Sept 2012
Section 194CSection 197(1)Section 201