100560A and TDS returns
under Section 194C, 194H, 194I, 194J and 195
are filed before Deputy Commissioner, Income Tax
Circle-16.
20. The Commissioner
Chitradurga. _ "in "'1f;3..C.No;~194y/"2001 -- acquitting the
respond;ents--accnvsedlfo1'--they offences punishable
Interest 194A Rs. 14,68,18,191
Rent 194I Rs. 4,99,35,917
Commission 194H Rs. 18,78,27,914
Professional 194J ... under:
Section Rs. in Crores
192B 47.00
194C 5.00
194A 6.00
194I 7.00
194H 11.00
194J 14.00
TOTAL 90.00
15. A letter was also sent
which charges are payable which
attracts TDS under Sections 194C , 194H , 194I and
194J . The Co-ordinate Bench of this Court in the case ... Section
40(a)(ia) of the Act read with Sections 194C , 194H , 194I ,
194J - relevant Sections under which TDS was required
to be deducted
Manjeet Singh Chawla vs Deputy Commissioner Of Tds on 2 June, 2025
Author: S.R
holding that assessing authority did
not invoke the provisions of section 194I of
the Act without observing that for making
disallowance under section
contractors and commission or brokerage. Under
these heads invoking Sections 193 , 194J , 194I , 194C & 194H of
the Act, the total TDS that
heads under Section 192 , 194C , 194H , 194I and 194J of
Income Tax Act, 1961 to an extent of Rs.43,24,203/-.
However, the accused
financial year 2009-10 on various
heads under Section 192 , 194C , 194H , 194I and 194J
heads under Sections 194C , 194H , 194I and 194J of Income
Tax Act, 1961 to an extent of Rs.23,65,215/-. However, the
accused have
