Section 93 of the Income Tax Act

Income-tax Act, 2025: s.174

Section 93 of the Income-tax Act, 1961 corresponds to section 174 (Avoidance of income-tax by transactions resulting in transfer of income to non-residents) of the Income-tax Act, 2025.

Read section 174 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

34 judgments on BharatTax turn on Section 93.

Judgments on Section 93

Yashwant Hiralal Thakar, Mumbai vs. Income Tax Officer- 22(3)(1), Mumbai

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

ITA 366/MUM/2026[2012-13]Status: DisposedITAT Mumbai30 Jul 2026AY 2012-13

Bench: Shri Om Prakash Kant () & Shri Pawan Singh () Assessment Year: 2012-13

For Appellant: Shri Jigar Mehta, CA

Section 271BSection 44ASection 92Section 93

Subas Chandra, Kaithi Robertsganj vs. CIT (A) Allahabad, Allahabad

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

ITA 201/VNS/2024[2011-12]Status: DisposedITAT Varanasi23 Jul 2026AY 2011-12

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2011-12 Subash Chandra V. The Ito Kaithi, Robertsganj Ward 3(4) Sonbhadra (U.P) Sonbhadra Tan/Pan:Audpc1408R (Applicant) (Respondent) Applicant By: None Respondent By: Shri Sabayasachi Chakraborty, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 19.11.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2010-11. 2.0 During The Course Of Hearing, It Was Brought To My Notice That The Assessee Has Opted For Direct Tax Vivad Se Vishwas Scheme, 2024 (Dtvsvs, 2024) & Copy Of Form No.4, I.E., Order For Full & Final Settlement Of Tax Arrear Under Sub- Section (2) Of Section 92 Read With Section 93 Of Finance (No.2) Act, 2024 Issued By The Principal Cit, Allahabad (Designated Authority) Has Also Been Placed On Record. In View Of The Fact That Assessee Has Opted For Direct Tax Vivad Se Vishwas Scheme, 2024 (Dtvsvs, 2024), The Appeal Of The Assessee Can Be Dismissed As Deemed To Be Withdrawn.

For Respondent: Shri Sabayasachi Chakraborty, D.R

Section 92Section 93

Kaustav Construction Private Limited, Guwahati vs. The Income Tax Officer, Ward - 1(3), Guwahati

Appeal of the assessee is allowed for statistical purposes

ITA 154/GTY/2026[2015-16]Status: DisposedITAT Guwahati14 May 2026AY 2015-16

Section 147Section 250Section 92(2)

Manish Agarwal, Varanasi vs. Deputy Commissioner of Income Tax, Central Circle -1, Kanpur

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

ITA 150/VNS/2024[2012-2013]Status: DisposedITAT Varanasi07 May 2026AY 2012-2013

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2012-13 Manisha Agarwal V. The Dcit C-27/273 B-8, Indian Press Colony Range 1 Varanasi (U.P) Varanasi Tan/Pan:Afmpa0332A (Appellant) (Respondent) Appellant By: None Respondent By: Smt. Amandeep Kaur, D.R. O R D E R

For Appellant: NoneFor Respondent: Smt. Amandeep Kaur, D.R

Section 92Section 93

Ashok Kumar Singh, Ghazipur vs. Deputy/Asstt. Commissioner of Income Tax, Circle - 1, Varanasi

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

ITA 144/VNS/2024[2016-2017]Status: DisposedITAT Varanasi07 May 2026AY 2016-2017

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2016-17 Dr Ashok Singh V. The Dy./Asstt. Cit New Colony Amghathead Circle 1 Post Office, Sadar Varanasi Ghazipur (U.P) Tan/Pan:Altps1702K (Appellant) (Respondent) Appellant By: Shri Subhash Chand, Advocate Respondent By: Smt. Amandeep Kaur, D.R. O R D E R

For Appellant: Shri Subhash Chand, AdvocateFor Respondent: Smt. Amandeep Kaur, D.R

Section 92Section 93

Kamlesh, Ratia, Fatehabad vs. Nwr-W-(57)(93), NFAC Delhi

In the result, appeal of the Assessee is dismissed

ITA 1026/CHANDI/2024[2018-2019]Status: DisposedITAT Chandigarh27 Nov 2025AY 2018-2019

Bench: The Bench For Withdrawal Of The Present Appeal, Contents Of Which Read As Under:

For Appellant: None (Withdrawal Application)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR

Section 92Section 93

Gudipudi Venkateswara Rao, Guntur vs. Income Tax Officer, Ward-2(1), Guntur

In the result, appeal of the assessee is dismissed as withdrawn

ITA 473/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 473/Viz/2024 (धनिाारण िर्ा / Assessment Year: 2017-18) Gudipudi Venkateswara Rao, Vs. Income Tax Officer, Guntur. Ward-1(1), Pan: Ayfpg4742A Guntur. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : None प्रत्यार्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाई की तारीख / Date Of Hearing : 08/09/2025 घोर्णा की तारीख/Date Of : 24/09/2025 Pronouncement O R D E R

For Appellant: NoneFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 271DSection 92Section 93

Kartheesan, Chennai vs. Non Corp Circle 8(1) Che, Chennai

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1751/CHNY/2025[2015-16]Status: DisposedITAT Chennai11 Sept 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.1751/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Kartheesan, Vs. The Income Tax Officer, No. 1/128, Trunk Road, Non Corporate Circle 8(1), Ayyappanthangal, Chennai 600 056. Chennai. [Pan:Ajepk0127F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M.P. Venkateshwara Perumal, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 11.09.2025 घोषणा की तारीख /Date Of Pronouncement : 11.09.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 05.12.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2015-16. 2. We Find That This Appeal Is Filed With A Delay Of 110 Days. The Assessee Filed An Affidavit For Condonation Of Delay Stating The Reasons. Upon Hearing Both The Parties & On Examination Of The Said Affidavit, We

For Appellant: Shri M.P. Venkateshwara PerumalFor Respondent: Ms. Gouthami Manivasagam, JCIT

Section 92(2)

M/S. Kantha Healthcare Private Limited, Amritsar vs. Assistant Commissioner of Income Tax Central Circle, Amritsar

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

ITA 131/ASR/2023[2019-20]Status: DisposedITAT Amritsar21 Jul 2025AY 2019-20

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Das Guptai.T.A. No.131/Asr/2023 Assessment Year: 2019-20

Section 143(3)Section 250Section 92

Utv Software Communications Private Limited, Mumbai vs. Assessment Unit. National Faceless Assessment Centre. Income Tax Department., Mumbai

In the result, appeal of the assessee is dismissed as withdrawn

ITA 1011/MUM/2023[2019-20]Status: DisposedITAT Mumbai17 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 144C(13)Section 253Section 92(2)Section 93

Suresh Trilotkar, Mumbai vs. Income-Tax Officer 42(3)(4), Mumbai

In the result the appeal filed by the assessee stands dismissed as infructuous

ITA 4487/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 Jul 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 270Section 270A

Indu Mohta L/H of Chhagan Lal Mohta, Kolkata vs. D.C.I.T., Circle - 61, Kolkata

Appeal of the assessee is allowed

ITA 663/KOL/2025[2014-2015]Status: DisposedITAT Kolkata30 Jun 2025AY 2014-2015

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 143(3)Section 250Section 271(1)(c)Section 92(2)Section 93

Doberman Security Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 1827/BANG/2024[2019-20]Status: DisposedITAT Bangalore19 Jun 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2019-20

For Appellant: Sri Gokul, A.RFor Respondent: Sri Balusamy N., D.R

Section 250Section 91(2)Section 92Section 92(1)

Swamynathan Arthi, Salem vs. ITO Ward 1(6), Salem

In the result, all the appeal filed by the assessee is dismissed as withdrawn

ITA 757/CHNY/2025[2012-13]Status: DisposedITAT Chennai11 Jun 2025AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita Nos.:757/Chny/2025 Swamynathan Arthi, Ito, 27A, Thelungar Street, Vs. Ward - 1(6), Sankaridrug S.O Salem. Sankari, Salem– 637 301. [Pan:Aigpa-2088-N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri S. Senthil Kumar, Advocate : ""थ" की ओर से/Respondent By Ms. Gouthami Manivasagam, J.C.I.T. : सुनवाई की तारीख/ Date Of Hearing 04.06.2025 : घोषणा की तारीख /Date Of Pronouncement 11.06.2025 : आदेश /O R D E R Per S. R. Raghunatha:

Section 92

Coffeeday Hotels & Resorts Private Limited, Bangalore vs. DCIT, Circle-2(1)(1), Bangalore

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 738/BANG/2025[2017-18]Status: DisposedITAT Bangalore11 Jun 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year: 2017-18

For Appellant: Sri Ravish Rao, A.RFor Respondent: Sri Balusamy N., D.R

Section 250Section 91(2)Section 92Section 92(1)

The Krishna Farmers Service Cooperative Society Limited, Jaggaiahpet vs. Income Tax Officer, Ward -1(3), Vijayawada

ITA 131/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam02 Jun 2025AY 2018-19

Aksh Optifibre Ltd, Faridabad vs. DCIT, Central Circle-26, Delhi

In the result, appeal of the assesseein ITA no

ITA 2334/DEL/2022[2018-19]Status: DisposedITAT Delhi16 May 2025AY 2018-19

Bench: Shri Ramit Kochar & Shri Sudhir Pareek

For Appellant: Shri Akul Agarwal,CAFor Respondent: Shri S K Jadhav,CIT- DR

Section 143(3)Section 144C(13)Section 92Section 93

Sowjanya Basi Reddy, Proddatur, A.P vs. Income Tax Officer, Ward-1, Proddatur

In the result, appeal of the assessee is allowed

ITA 7/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 May 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA K A Sai PrasadFor Respondent: Shri D. Praveen, Sr. AR

Section 143(3)Section 144Section 263Section 269SSection 69A

Tecnicas Reunidas Sa, Bangalore, Karnataka, India vs. Deputy Commissioner of Income-Tax, International Taxation, Circle 2(2), Bangalore, Karnataka

In the result, appeal filed by the assessee is dismissed as withdrawn

ITA 2460/BANG/2024[2019-20]Status: DisposedITAT Bangalore25 Apr 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Sri Keerthi Narayan, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 250Section 91(2)Section 92Section 92(1)

K C Cottrell India Pvt Ltd, Gurgaon vs. Assessing Officer, National E- Assessment Centre, New Delhi

ITA 777/DEL/2021[2016-17]Status: DisposedITAT Delhi11 Apr 2025AY 2016-17

Bench: Shri Mahavir Singh & Shri M. Balaganeshm/S K.C. Cottrell India P. Vs. Assessing Officer, Ltd., National E-Assessment Suite No.506,513-514 Centre, New Delhi Spazedge Tower-B, 5Th Floor, Sector-47, Gurgaon-122002 (Appellant) (Respondent) Pan: Aabcl5527H

For Appellant: NoneFor Respondent: Shri Jitender Singh, Sr. DR

Section 143Section 143(3)Section 2Section 92Section 92CSection 93