“Section 199(3)”

POWERGRID RAMPUR SAMBHAL TRANSMISSION LIMITED,DELHI vs. ITO WARD 20(1), DELHI

In the result, appeal by the assessee is allowed

such interest to the assessee is\nclaimed as refund in the income tax return filed by the assessee. As per the\nprovisions of section 199(3) of the Act, credit for TDS shall be given in\naccordance with the rules framed by CBDT in this regard.\n5.2 Provisions of Section

ABDUL RAHMAN ASAD ,RIYADH, SAUDI ARABIA vs. DEPUTY COMMISSIONER OF INCOME TAX, INTL. TAX 1(1)(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Abdul Rahman Asad, Vs. Dcit, House No.47, Behind Jain Mandi, Circle Int. Tax 1(1)(1), Mohalla Barihat, New Delhi. Bahraich – 271 801 (Uttar Pradesh). (Pan : Aofpa6981F) (Appellant) (Respondent) Assessee By : Shri Alok Vasant, Fca Ms. Poonam Ahuja, Advocate Revenue By : Shri Vikram Singh Sharma, Sr. Dr Date Of Hearing : 21.08.2025 Date Of Order : 12.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Delhi - 42 [“Ld. Cit(A)”, For Short] Dated 03.03.2025 For The Assessment Year 2022-23. 2. Brief Facts Of The Case Are, The Assessee Is A Non-Resident & Filed The Original Return Of Income For Ay 2022-23 On 27.07.2022 Declaring Taxable Income Of Rs.4,86,560/- (Income From House Property Rs.4,64,444/-, Income From Other Sources Rs.32,115/- & Loss From Long

grossly erred in suggesting that the transaction ought to have been reflected in the ITR for AY 2023-24. Section 199(3) of the Act read with Rule 37BA(3)(i) mandates that credit of TDS shall be given for the assessment year for which such income is assessable. Consequently

ACIT, CIRCLE-10, 1 NEW DELHI , ITO vs. INTERGLOBE ENTERPRISES PVT. LTD. , BARAKHAMBA ROAD, NEW DELHI

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

Bench: SHRI G.S.PANNU (Vice President), MS. MADHUMITA ROY (Judicial Member)

assessee that when the issue of availability of TDS credit in the appropriate Assessment Year is examined in the light of Section 199(3) r.w. Rule 37BA(3) of the Income Tax Rules, it would be clear that credit for tax deducted at source and paid to the Central Government ... assessee that when the issue of availability of TDS credit in the appropriate Assessment Year is examined in the light of Section 199(3) r.w. Rule 37BA(3) of the Income Tax Rules, it would be clear that credit for tax deducted at source and paid to the Central Government

INTERGLOBE ENTERPRISES PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 10(1), NEW DELHI

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

Bench: SHRI G.S.PANNU (Vice President), MS. MADHUMITA ROY (Judicial Member)

assessee that when the issue of availability of TDS credit in the appropriate Assessment Year is examined in the light of Section 199(3) r.w. Rule 37BA(3) of the Income Tax Rules, it would be clear that credit for tax deducted at source and paid to the Central Government ... assessee that when the issue of availability of TDS credit in the appropriate Assessment Year is examined in the light of Section 199(3) r.w. Rule 37BA(3) of the Income Tax Rules, it would be clear that credit for tax deducted at source and paid to the Central Government

INTERGLOBE TECHNOLOGY QUOTIENT PRIVATE LIMITED,NEW DELHI vs. ASSISTANT COMMISSIONER CIRCLE 10(1), NEW DELHI

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[Assessment Year: 2020-21

assessee that when the issue of availability of TDS credit in the appropriate assessment year is examined in the light of Section 199(3) r.w. Rule 37BA(3) of the Income Tax Rules, it would be clear that credit for tax deducted at source and paid to the Central Government ... deductor when the accrued income from such transaction has been reported in the earlier assessment year. 6. A combined reading of Section 199(3) r.w. Rule 37BA(3) makes the position of law clear that credit for TDS is available in the year in which the income is reported

DCIT, CIRCLE- 11(1), NEW DELHI vs. HCL COMNET SYSTEMS & SERVICES LTD., GAUTAM BUDH NAGAR

In the result, Appeal filed by the Assess in ITA No

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

135/Del/2018 is as under: “23. We have given thoughtful consideration to the orders of the authorities below. We find that section 199(3) of the Act gives power to the Board to make such rules for the purposes of giving credit in respect of tax deducted or tax paid

HCL COMNET LTD.,NEW DELHI vs. DCIT CIRCLE-11(1), NEW DELHI

In the result, Appeal filed by the Assess in ITA No

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

135/Del/2018 is as under: “23. We have given thoughtful consideration to the orders of the authorities below. We find that section 199(3) of the Act gives power to the Board to make such rules for the purposes of giving credit in respect of tax deducted or tax paid

HCL COMNET SYSTEMS & SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

In the result, Appeal filed by the Assess in ITA No

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

135/Del/2018 is as under: “23. We have given thoughtful consideration to the orders of the authorities below. We find that section 199(3) of the Act gives power to the Board to make such rules for the purposes of giving credit in respect of tax deducted or tax paid