Section 234F of the Income Tax Act

The decision most relied on for Section 234F is Sonic Biochem Extractions (P.) Ltd. v. ITO ( (25 Taxmann.com 25), cited in 63 of the 75 judgments on BharatTax that turn on this section.

Leading authorities on Section 234F

Sonic Biochem Extractions (P.) Ltd. v. ITO (
25 Taxmann.com 25 · 2012 · ITAT
63
citing judgments

Payment for the purchase of software, even when capitalized with hardware, is not treated as a payment for copyright attracting tax deduction at source under section 194J, thereby precluding disallowance under section 40(a)(ia).

CSC Technology Singapore Pte. Ltd. v. ADIT
19 Taxmann.com 123 · 2012 · High Court
12
citing judgments
Commissioner of Customs v. G.M. Exports
62 Taxmann.com 184 · 2015 · Supreme Court
4
citing judgments
JCIT (OSD) v. Merrill Lynch Capital Market Espana SA SV
112 Taxmann.com 119 · Reported
3
citing judgments

Judgments on Section 234F

THE SIMALIYA DUDH UTPADAK SAHAKARI MANDLI LIMITED,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA

In the result, the appeal of the assessee is partly allowed

ITA 2442/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri M K Patel, AdvocateFor Respondent: Smt. Ananya Kulshresth, Sr. DR
Section 147Section 234ASection 250(6)Section 270ASection 69C

MEHR NAZ CO OP HOUSING SCY . LTD ,MUMBAI vs. ITO WARD 25(2)(7), MUMBAI

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

ITA 9437/MUM/2025[2020-21]Status: DisposedITAT Mumbai01 Apr 2026AY 2020-21

Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokarmehr-Naz Co-Op Ito Ward - 25(2)(1), Housing Scy. Ltd, Mumbai 91, Mehr Naz, Cuffe Vs. Kautilya Bhavan, Parade, Mumbai – Mumbai. 400 005 Pan/Gir No. Aaaam1653Q (Applicant) (Respondent) Assessee By Mr. Fenil Bhatt & Mr. Pankaj Jain, Ld. Ars Revenue By Smt. Usha Gaikwad, Ld. Dr Date Of Hearing 16.03.2026 Date Of Pronouncement 01.04.2026

Section 143(1)Section 143(1)(a)Section 80PSection 80P(2)(d)

ARHAM ANMOL PROJECTS PRIVATE LIMITED,VILLAGE VALSHIND, BHIWANDI vs. CIRCLE 1 KALYAN, KALYAN, THANE

In the result, the legal grounds challenging the validity of the assessment are dismissed

ITA 5011/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Mar 2026AY 2019-20

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokararham Anmol Projects Dcit Circle 1, Private Limited 2Nd Floor, Rani H. No. 1113, Ground Vs. Mansion, Murbad Floor, Arham Logiparc, Road, Kalyan Nh-3, Nashik Highway, (West), Thane, Village Valshind, Maharashtra – 421 Bhiwandi, Maharashtra – 301 421 302. Pan/Gir No. Aagca9644P (Applicant) (Respondent) Assessee By Shri Subhash Bains, Ld. Ar Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 26.03.2026

Section 144Section 144BSection 147Section 148Section 194CSection 194ISection 234FSection 250

A K ENTERPRISES ,DELHI vs. ITO WARD 35(5), DELHI

In the result, appeal of the assessee is dismissed

ITA 6587/DEL/2025[2019-20]Status: DisposedITAT Delhi18 Mar 2026AY 2019-20

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2019-20

Section 139Section 142(1)Section 147Section 147rSection 148Section 234Section 234ASection 270A

VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE1(1), HYDERABAD

In the result, ITA.No.1830/Hyd

ITA 1830/HYD/2025[2022-23]Status: DisposedITAT Hyderabad13 Mar 2026AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.Nos.1829 & 1830/Hyd/2025 Assessment Years 2020-2021 & 2022-2023 Veera Reddy Posham, The Acit, Nalgonda – 508 246 Central Circle-1(1), Vs. Telangana. Hyderabad. Telangana. Pan Aijpp0376P (Applicant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 09.03.2026 घोषणा की तारीख/Pronouncement: 13.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 132Section 143(3)Section 147Section 148Section 234FSection 250(6)Section 270ASection 80CSection 80C(2)(xvii)

TIMBA MUVADI DUDH MANDALI,MAHIASAGAR vs. THE ITO, WARD-1, LUNAWADA

In the result, the appeal of the assessee is allowed

ITA 1874/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad11 Mar 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Shri Tr Senthil Kumar

For Appellant: Shri Mehul K Patel, ARFor Respondent: Shri Uday Kakne Kishanrao, Sr. DR
Section 234ASection 250(6)Section 271ASection 69C

KAIDVANA MUVADA P DUDH UTPADAK SAHKARI MANDALI LIMITED,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA

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

ITA 2325/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad10 Mar 2026AY 2019-20

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Mehul K. Patel, AdvocateFor Respondent: Shri C Dharani Nath, Sr. DR
Section 234ASection 250(6)Section 271ASection 69C

THE VANDELI DUDH UTPADAK SAHAKARI MANDLI LTD,PANCHMAHAL vs. THE ITO, WARD-1, GODHRA

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

ITA 1875/AHD/2025[2019-20]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2019-20

Bench: Ms. Suchitra Kambleassessment Year 2019-20

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: Shri Rameshwar P. Meena, Sr. D.R
Section 148Section 234ASection 250(6)Section 271ASection 68Section 80PSection 80P(2)(d)

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, 15(2)(1), MUMBAI

ITA 6881/MUM/2025[2020-21]Status: DisposedITAT Mumbai09 Feb 2026AY 2020-21

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Hinal Shah &For Respondent: Mr. Leyaqat Ali Aafaqui, Sr. DR

NOBEL BIOCARE INDIA PRIVATE LIMITED ,MUMBAI vs. ACIT, CIRCLE 15(2)(1), MUMBAI

ITA 6880/MUM/2025[2013-14]Status: DisposedITAT Mumbai09 Feb 2026AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Ms. Hinal Shah &For Respondent: Mr. Leyaqat Ali Aafaqui, Sr. DR

BILIYA SEVA SAHKARI MANDLI LIMITED,MORBI, RAJKOT vs. ITO WARD 1, MORBI, MORBI

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

ITA 742/RJT/2025[2018-19]Status: DisposedITAT Rajkot29 Jan 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 742/Rjt/2025 Assessment Year: (2018-19) Biliya Seva Sahkari Mandli Vs. Income Tax Office, Aayakar Limited Vibhag, J.K. Chamber, National At. Biliya, Tal. Morbi, Gujarat, Highway-8-A, At- Lalpar, Morvi 363641 (Gujarat) Morbi 363642 (Gujarat) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabab3498H (Appellant) (Respondent)

For Appellant: Shri Chetan Agarwal, Ld. A.RFor Respondent: Shri Gopi Nath Chaubey, Ld. Sr. DR
Section 147Section 234ASection 234FSection 253(5)Section 270ASection 80P(2)(d)

THE KARA DUDH UTPADAK SAHKARI MANDLI LTD.,AHMEDABAD vs. THE ITO, WARD-1, GODHRA

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2414/AHD/2025[2019-20]Status: HeardITAT Ahmedabad16 Jan 2026AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice- & Ms. Suchitra Kamblethe Kara Dudh Utpadak Sahkari The Income Tax Vs. Mandli Ltd. Officer, Kara Kanjipani Ward-1, Godhra Jambughoda Godhra – 389 001 Panchmahal – 389 390

For Appellant: Shri M.K. Patel, AdvocateFor Respondent: -None-
Section 234ASection 250(6)Section 270A

ALCON LABORATORIES (INDIA) PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1)(1), BANGALORE

The appeal are allowed with above direction

ITA 1899/BANG/2024[2020-21]Status: DisposedITAT Bangalore13 Jan 2026AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri Aseem Sharma, CIT(DR)(ITAT), Bengaluru
Section 143Section 143(1)(a)Section 144CSection 37Section 40

THE UK TRADE DESK LTD,MUMBAI vs. ACIT (INT.TAX)-4(3)(1), MUMBAI

In the result, various sub grounds of ground no

ITA 2038/MUM/2025[2022-23]Status: DisposedITAT Mumbai07 Jan 2026AY 2022-23

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) The Uk Trade Desk Ltd. Acit (International Taxation-4(3)(1), 10Th Floor, 1 Bartholomew Close, Vs Mumbai, 6Th Floor, Kautilya Bhavan, Bkc, London, United Kingdom. [Pan No. Aahct6320Q] Bandra East, Mumbai – 400051. Appellant / Assessee Respondent / Revenue

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 254(1)Section 9(1)(i)

APAASSO MALI,PUNE vs. ITO 11(1), SWARGATE

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1110/PUN/2025[2018-19]Status: DisposedITAT Pune28 Nov 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri Suhas KulkarniFor Respondent: Shri A D Kulkarni
Section 142(1)Section 144Section 147Section 147rSection 148Section 249Section 249(2)

TUNGSTEN AUTOMATION ENGLAND LTD,UNITED KINGDOM vs. DCIT,INTL TAXATION CIRCLE-3(1)(1), DELHI

In the result, appeal of the assessee is partly allowed

ITA 1957/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Nov 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 147Section 9(1)Section 9(1)(vii)

SALIMAHMED UMARGANIBHAI VAHORA,VADODARA vs. THE ITO, WARD-1(3)(1), VADODARA

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

ITA 1595/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad07 Nov 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyalsalimahmed Umarganibhai The Income Tax Officer, Vs. Vahora, Ward-1(3)(1), Vahorawad Bazar, Vadodara. Nr. Nagar Palika, Padra, Vadodara-391440. [Pan :Ajbpv8394 C] (Appellant) .. (Respondent) Appellant By : Shri M K Patel, Ar Respondent By: Shri Ravindra, Sr. Dr Date Of Hearing 04.11.2025 Date Of Pronouncement 07.11.2025

For Appellant: Shri M K Patel, ARFor Respondent: Shri Ravindra, Sr. DR
Section 234ASection 250(6)Section 271ASection 69A

SAVLI TALUKA SECONDARY AND HIGHER SECONDARY EMPLOYEES CO OP. CREDIT SOCIETY LIMITED,VADODARA vs. THE INCOME TAX OFFICER, WARD-1(2)(2), VADODARA

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

ITA 1772/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2019-20

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.1772/Ahd/2024 िनधा"रण वष" /Assessment Year : 2019-20 Savli Taluka Secondary & The Income Tax Officer बनाम/ Higher Secondary Employees Ward-1(2)(2) V/S. Co-Op. Credit Society Ltd. Vadodara – 390 007 18, Rayakaka Park Savli Desar Road Vadodara – 391 770. "थायी लेखा सं./Pan: Aafas 6647 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Sanket Bakshi, Ar Revenue By : Shri Abhijit Sr.Dr सुनवाई की तारीख/Date Of Hearing : 12/08/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm:

For Appellant: Shri Sanket Bakshi, ARFor Respondent: Shri Abhijit Sr.DR
Section 144BSection 147Section 148Section 148ASection 234ASection 234BSection 234CSection 250Section 272(1)(d)Section 68

AKA AUSFUHRKREDIT-GESELLSCHAFT MBH,OUTSIDE INDIA vs. DEPUTY COMMISSIONER OF INCOME-TAX INT TAX CIRCLE 1(1)(1), DELHI

In the result, appeal of the assessee is partly allowed

ITA 1766/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Oct 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 115A(1)(b)Section 147Section 148Section 9Section 9(1)(vi)

DY. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE, PUNE, SWARGATE,PUNE vs. MAHARASHTRA STATE BOARD OF SECONDARY & HIGHER SECONDARY EDUCATION, PUNE

In the result, the appeal of the assessee is allowed

ITA 825/PUN/2025[2022-2023]Status: DisposedITAT Pune24 Oct 2025AY 2022-2023

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2022-23

For Appellant: Shri Piyush BafnaFor Respondent: Shri Ratnakar Bhimrao Shelake
Section 10Section 10(46)Section 143(1)

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Section 234F of the Income Tax Act — Case Laws | BharatTax