Section 204 of the Income Tax Act

The decision most relied on for Section 204 is CIT v. Parle Biscuits Pvt. Ltd. (351 ITR 138), cited in 4 of the 37 judgments on BharatTax that turn on this section.

Leading authorities on Section 204

CIT v. Parle Biscuits Pvt. Ltd.
351 ITR 138 · 2013 · High Court
4
citing judgments

Judgments on Section 204

Rose Rock Real Estate India Pvt., Mumbai vs. ITO (TDS) 2(1)(3), Mumbai

In the result, these appeals are allowed

ITA 4824/MUM/2019[2013-14]Status: DisposedITAT Mumbai02 Sept 2021AY 2013-14
Section 154Section 190Section 200ASection 203ASection 204Section 234ESection 285

Uber India Systems Private Limited, Mumbai vs. Jt.CIT (TDS)(OSD)-2(3), Mumbai

In the result, the appeals of the assessee are allowed

ITA 5862/MUM/2018[2016-17]Status: DisposedITAT Mumbai04 Mar 2021AY 2016-17
Section 194CSection 201Section 201(1)Section 204Section 206ASection 251(2)

Pr Commissioner of Income Tax-6 vs. M/S Subex Technologies Ltd

In the result, the appeal is disposed of

ITA/180/2017HC Karnataka21 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 142(1)Section 143(2)Section 195Section 260Section 260ASection 40

Principal Maulana Azad Inter College, Siddharth Nagar vs. Joint CIT(TDS), Allahabad

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 383/ALLD/2018[2012-13]Status: DisposedITAT Allahabad10 Dec 2020AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

Principal Maulana Azad Inter College, Siddharth Nagar vs. Joint CIT(TDS), Allahabad

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 382/ALLD/2018[2011-12]Status: DisposedITAT Allahabad10 Dec 2020AY 2011-12

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

Principal Maulana Azad Inter College, Siddharth Nagar vs. Joint CIT(TDS), Allahabad

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 381/ALLD/2018[2010-11]Status: DisposedITAT Allahabad10 Dec 2020AY 2010-11

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

Principal Maulana Azad Inter College, Siddharth Nagar vs. Joint CIT(TDS), Allahabad

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 380/ALLD/2018[2009-10]Status: DisposedITAT Allahabad10 Dec 2020AY 2009-10

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

Principal Maulana Azad Inter College, Siddharth Nagar vs. Joint CIT(TDS), Allahabad

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 379/ALLD/2018[2008-09]Status: DisposedITAT Allahabad10 Dec 2020AY 2008-09

Bench: Shri Vijay Pal Rao

For Appellant: Shri. Abhinav Mehrotra, AdvFor Respondent: Shri A. K. Singh,Sr. DR
Section 200(3)Section 227Section 272A(2)(k)

M/S. Perematt India Ltd., Noida vs. ITO, Noida

In the result, the appeal of the assessee in ITA No

ITA 2263/DEL/2017[2004-05]Status: DisposedITAT Delhi18 Nov 2019AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2004-05]

For Appellant: NoneFor Respondent: Shri Surendra Pal, Sr. DR
Section 202Section 202(1)Section 204Section 204(2)Section 205Section 271Section 271(1)(c)

Director Of Income Tax international Taxation-ii New Delhi vs. M/s Gil Mauritius Holding Ltd

ITA/23/2014HC Uttarakhand02 May 2019
Section 190Section 191Section 201Section 208Section 210Section 234BSection 250(6)Section 260ASection 44

Shri Ashok Kumar Maheshwari, Jaipur vs. Pr. Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 419/JPR/2018[2013-14]Status: DisposedITAT Jaipur14 Jun 2018AY 2013-14
For Appellant: Shri S.L. Poddar (Adv) &For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 263Section 271A

The Maharashtra State Co Op Marketing Federation Ltd, Mumbai vs. Addl CIT (TDS) RG 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 45/MUM/2015[2009-10]Status: DisposedITAT Mumbai18 Oct 2016AY 2009-10

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.45/Mum/2015 (निर्धारण वषा / Assessment Year: 2009-10) The Maharashtra State Co-Op. Addl. Cit (Tds) बिधम/ Marketing Federation Limited, Range-3, Mumbai-400002. Kanmoor House, Narsi Natha St., Vs. Masjid, Mumbai-400009 स्थामी रेखा सं./जीआइआय सं ./Pan/Gir No. Aaaat 6218 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : None प्रत्मथी की ओय से/Respondent By : Shri Uday Bhaskar Jakke

For Appellant: NoneFor Respondent: Shri Uday Bhaskar Jakke
Section 2(31)Section 200Section 200(3)Section 204Section 272ASection 272A(2)(k)

Martin Burn Ltd, Kolkata vs. I.T.O WD - 4(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1914/KOL/2013[2007-08]Status: DisposedITAT Kolkata20 Jul 2016AY 2007-08

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 12ASection 143(3)Section 40

Central Govt. Health Scheme, Mumbai vs. Addl CIT (TDS) RG 2, Mumbai

In the result, appeal of the assessee is allowed

ITA 112/MUM/2015[2011-12]Status: DisposedITAT Mumbai19 Jul 2016AY 2011-12

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आमकय अऩीर सं./I.T.A. No.112/Mum/2015 (निर्धारण वषा / Assessment Year: 2011-12) Central Govt. Health Scheme Addl. Cit (Tds) Ddo Cghs Gr. Floor South Wing Range-2 701 Smt. Kg Mittal बिधम/ Pratishtha Bhavan 101, M.K. Road, Ayurvedic Hospital Bldg. Vs. Mumbai-400 020. Charni Rd.(W) Mumbai-2. स्थामी रेखा सं./जीआइआय सं ./Pan/Gir No. Mum 00388D (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant By : Shri S.S. Savale प्रत्मथी की ओय से/Respondent By : Shri Uday Bhaskar Jakke

For Appellant: Shri S.S. SavaleFor Respondent: Shri Uday Bhaskar Jakke
Section 2(31)Section 200Section 200(3)Section 204Section 272ASection 272A(2)(k)

I.T.O WD - 28(3), Kolkata vs. Shri Ran Vijay Singh, Kolkata

In the result, Revenue’s appeal is dismissed

ITA 2038/KOL/2013[2004-05]Status: DisposedITAT Kolkata27 May 2016AY 2004-05

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 194ISection 271C

Commissioner of Income Tax, Chandigarh vs. M/S Parle Biscuits Pvt Ltd, Jhajjar

ITA/207/2012HC Punjab & Haryana28 Jan 2013
Section 194CSection 197Section 260A

CIT vs. Hardarshan Singh

The appeal is dismissed

ITA/604/2012HC Delhi09 Jan 2013

Bench: The Tribunal, The Assessee, Who Was Aggrieved By The Orders Passed By The Assessing Officer As Well As The

For Appellant: Mr Rohit MadanFor Respondent: Mr S. Krishnan
Section 143(2)Section 194CSection 40