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“Section 199(1)”

Section References (mined)Section 199Section 199(1)35 judgments

The decision most relied on for Section 199(1) is CIT v. Bokaro Steel Ltd. (236 ITR 315), cited in 370 judgments on BharatTax.

Leading authorities on Section 199(1)

CIT v. Bokaro Steel Ltd.
236 ITR 315 · 1999 · Supreme Court
370
citing judgments

Interest earned during the pre-commencement period of a project, on advances made to contractors or on unutilized borrowed funds, if inextricably linked to the setting up of the plant, constitutes a capital receipt. Such interest is not taxable as income but can be reduced from the capital work-in-progress.

Escorts Ltd. v. UOI
199 ITR 43 · 1993 · Supreme Court
267
citing judgments

A statute should not be construed to permit double deduction for the same expenditure unless specifically provided by law.

288), Pr.CIT v. Best Infrastructure (I) Pvt Ltd (
241 Taxmann 199 · 2016 · High Court
147
citing judgments

Statements recorded under Section 132(4) cannot alone constitute incriminating material to justify additions in unabated assessments. Corroboration is generally required for such statements to form the sole basis of additions.

CIT v. Salora International Ltd.
308 ITR 199 · 2009 · High Court
103
citing judgments

Advertisement and brand promotion expenses are revenue in nature; merely improving brand recognition or deriving an enduring benefit does not automatically convert them into capital expenditure.

HT Media Ltd. v. Pr. Commissioner of Income Tax
85 Taxmann.com 113 · 2017 · High Court
69
citing judgments

The Assessing Officer must record objective satisfaction, based on objective analysis and cogent reasons, before invoking Section 14A and applying Rule 8D for disallowing expenditure related to exempt income. Furthermore, disallowance under Section 14A applies only to investments that have actually yielded exempt income during the relevant assessment year.

CIT v. Glenmark Pharmaceuticals Ltd.
324 ITR 199 · 2010 · High Court
69
citing judgments

A taxpayer is eligible for deduction under Section 80IA for developing and operating infrastructure facilities, with the decision clarifying the distinction between a contractor and a developer for this purpose.

KeshrichandJaisukhlal v. CIT
199 ITR 702 · 1993 · High Court
62
citing judgments

Notional income, such as notional interest on interest-free loans, cannot be brought to tax without a specific statutory provision in the Income Tax Act. Only real income that has accrued or been received by the assessee is subject to income tax.

J.K. (Bom.) Limited v. CBDT and Another
118 ITR 312 · 1979 · High Court
50
citing judgments

The case elucidates the meaning of 'management services', detailing its components and considering whether such services qualify as 'technical services' for income tax purposes, particularly in relation to fees for technical services.

Judgments citing Section 199(1)

DCIT-2(1)(1), Mumbai vs. Incred Financial Services Limited, Mumbai

In the result, the appeal by the Revenue and the cross-objection by the assessee are dismissed

ITA 4703/MUM/2025[2021-22]Status: DisposedITAT Mumbai10 Feb 2026AY 2021-22

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhaildcit-2(1)(1), Mumbai Room No. 561, 5Th Floor, Aayakar Bhavan, Mumbai- 400021 ............... Appellant

For Appellant: Shri Madhur Agrawal a/wFor Respondent: Shri Virabhadra Mahajan, Sr. DR
Section 143(1)Section 154Section 199(1)Section 250

bond, without ensuring that whether the tax so deducted had actually been deposited to the credit of the Central Government, as required under section 199(1) of the Income-tax Act, 1961 read with Rule 37BA of the Income-tax Rules, 1962." 2. "On the facts and in the circumstances

Glen Morgan D Costa, Mumbai vs. ITO Int Tax Ward 2(1)(1), Mumbai

The appeal are dismissed

ITA 6573/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jan 2026AY 2022-23

Bench: The Learned Cit(A), The Assessee Submitted That He, Along With His Wife, Owned A Property, Each Having 50% Ownership. The Said Property Was Sold During The Relevant Financial Year For A Total Consideration Of Rs. 1 Crore & The Amount Was Credited By The Purchaser In The Joint Bank Account Of The Assessee With His Wife. The Assessee Submitted That The Tds Amounting To Rs.22,88,000/- Was Deducted By The Purchaser Under Section 194-Ia Of The Act On The Pan Of The Assessee. However, Both The Assessee & His Wife Computed Their Respective Capital Gains Tax At A 50% Share Of The Sale

Section 143(1)Section 154Section 194Section 195

credit in her hand, as the same has been denied in the hands of the assessee. 7. From the plain reading of section 199(1) of the Act, we find that any deduction of tax made in accordance with the provisions of Chapter-XVII of the Act and paid

Assistant Commissioner of Income Tax, Circle-2 Udaipur, Udaipur vs. Ravi Infrabuild Projects Limited, Udaipur

In the result, the appeal is allowed for statistical purposes

ITA 786/JODH/2024[2023-24]Status: DisposedITAT Jodhpur30 Oct 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

For Appellant: Shri Amit Kothari, C.AFor Respondent: Shri Arvind Kumar Gehlot, Addl. CIT DR
Section 143(1)Section 199Section 199(1)Section 250

37BA 8. We have carefully considered rival submissions and perused the record including the CIT(A) order and Rule 37BA extracts recorded therein. Section 199(1) mandates that TDS paid to the Central Government is treated as tax payment on behalf of the person from whose income deduction was made

Deepak Parekh, Usa vs. Deputy Director of Income Tax CPC, Bengaluru

Appeal is allowed for statistical purpose

ITA 126/IND/2025[2022-23]Status: DisposedITAT Indore30 Sept 2025AY 2022-23

Bench: Shri B.M. Biyani

Section 143(1)

Rs.2,80,656~, which got denied by the authorities on the ground that the mandate of Rule 37BA was not fulfilled. 5. Section 199(1) of the Act, with the marginal note “Credit for tax deductea', provides through sub-section (1) that the amount of tax deducted at source

Upasani Super Speciality Hospital Pvt Ltd, Mumbai vs. ITO Ward 15(3)(1), Mumbai

In the result, the appeal of the assessee stands allowed

ITA 901/MUM/2025[2023-24]Status: DisposedITAT Mumbai30 Sept 2025AY 2023-24

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI PRABHASH SHANKAR (Accountant Member)

Section 143(1)Section 154Section 250

credit results in double taxation, which is impermissible in law. 13. To buttress this contention, reference was made to the enabling provision of Section 199(1), which provides that any deduction made and paid to the Central Government shall be treated as payment of tax on behalf of the person ... claim. The controversy arises purely on account of a mismatch caused by the deductors in reporting the TDS against the wrong PAN. 17. Section 199(1) of the Act provides in unequivocal terms that any deduction of tax at source paid to the Central Government shall be treated

Nanasaheb Bhagawan Sasar, Pune vs. ITO, Ward 2(2), Pune

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

ITA 722/PUN/2025[2022-23]Status: DisposedITAT Pune22 Sept 2025AY 2022-23

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

For Appellant: Shri Suhas BoraFor Respondent: Shri Ramnath P Murkunde
Section 139(4)Section 143(1)Section 154Section 194ASection 234A

income in his return of income and has paid the due taxes thereon without claiming any TDS. Further, referring to the provisions of section 199(1) r.w. Rule 37BA of the Income Tax Rules, 1962, the Ld. AR submitted that once TDS is deducted and deposited in the deductees name

Eastern Shipping Private Limited, Mumbai vs. Deputy Director of Income Tax, CPC, Bengaluru

Accordingly grounds raised by the assessee stands allowed

ITA 2787/MUM/2025[2023-2024]Status: DisposedITAT Mumbai17 Sept 2025AY 2023-2024

Bench: Hon’Ble Shri Sandeep Gosaineastern Shipping Pvt Ltd Vs. Ito – 6(2)(1) Godrej Coliseum, Office No. Aayakar Bhavan 801, 8Th Floor, C Wing, Of Mumbai Somaiya Hospital Road, Sion East, Mumbai – 400022. Pan/Gir No. Aahce1084E (Applicant) (Respondent)

Section 139Section 143Section 143(1)Section 143(1)(a)Section 250

requires consideration that, the amount of income as reflected in the return of income stands accepted without any adjustment. 7. Where as per section 199(1) of the Act, a deduction of tax at source made in accordance with the provisions of Chapter XVII and paid to the Central Government

U Games Private Limited, Mumbai vs. ITO, Ward 13(1)(1), Mumbai

In the result, the appeal is allowed for statistical purposes

ITA 212/MUM/2025[2022-23]Status: DisposedITAT Mumbai11 Sept 2025AY 2022-23

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankaru Games Private Limited, V/S. Income Tax Officer, Ward – Tower 4, Central B Wing, 5 Th बनाम 13(1)(1), 225, Aaykar Floor, Nesco It Park, Nesco Bhawan, Maharishi Karve Centre, Western Express Road, Mumbai–400020, Highway, Goregaon (East), Maharashtra Mumbai –400 063, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccu7582L Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Bhavin Shah,ARFor Respondent: Shri Hemanshu Joshi, (Sr. DR)
Section 143(1)Section 199Section 244A

Games Private Limited of a substantive provision.What needs to be seen is harmonious construction of section 199(1) of the Act read with the conditions provided in rule 37BA and intention of the legislature was not to deny the credit if the income on which tax has been deducted

Punit Deora Trust, Mumbai vs. ITO, Ward, 25(3)(1), Mumbai

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

ITA 6792/MUM/2024[2019-20]Status: DisposedITAT Mumbai19 Aug 2025AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri S.L. Jain, ARFor Respondent: Shri Kiran Unavekar, (Sr.DR)
Section 143(1)Section 143(1)(a)Section 161Section 24

which is otherwise directory in nature, cannot disturb the writ of a substantive provision. What needs to be seen is harmonious construction of section 199(1) of the Act read with the conditions provided in rule 37BA and intention of the legislature was not to deny the credit

Tirumala Estates, Hyderabad vs. Income Tax Officer, Ward-4(1), Hyderabad

ITA 143/HYD/2024[2022-23]Status: DisposedITAT Hyderabad30 Jul 2025AY 2022-23

Bench: Us:

Section 143(1)Section 194I

present case before us, therefore, support cannot be drawn from the same. 21. We are of the firm conviction that, as per Section 199(1), which is a substantive provision of the Act, in unequivocal terms provides that the credit of Tax Deducted at Source (TDS) is to be allowed

Milaha Integrated Maritme and Logistics, Mumbai vs. DCIT (It) Circle 3(2)(2), Mumbai

ITA 6701/MUM/2024[2018-19]Status: DisposedITAT Mumbai16 Jun 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawal

Section 143(1)Section 199Section 250

No.1618/Mum/2022, order dated 27.04.2023, where elaborate discussions have been made. Relevant paras from this order are reproduced below: “14. The provision of Section 199(1) reads as under:- “199(1) Any deduction made in accordance with the foregoing provisions of this Chapter and paid to the Central Government shall ... Late Russi Dinshaw Bahadurji even though TDS has been deducted in the case of Deed of Settlement / Trust. There is no provision of Section 199(1) that deduction cannot be allowed on the payment of tax who has offered the income. Rule 37BA which has been framed by the CBDT

Hcc Cp Pl Jv, Hyderabad vs. Income Tax Officer, Ward-14(1), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1005/HYD/2024[2018-19]Status: DisposedITAT Hyderabad24 Feb 2025AY 2018-19

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2018-19 Hcc Cp Pl Jv, Vs. The Income Tax Officer, Ward –14(1), Hyderabad. Hyderabad. Pan : Aaaah5541G. (Assessee) (Respondent) Assessee By: Shri Gvn Hari, Advocate (Appeared Through Hybrid Mode) Revenue By: Shri Srinath Sadanala, Sr.Dr Date Of Hearing: 06.02.2025 Date Of Pronouncement: 24.02.2025

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri Srinath Sadanala, Sr.DR
Section 194CSection 199Section 238Section 238(1)

treated as the income of the assessee, and accordingly, the amount credited for TDS should be allowed to the assessee, in terms of Section 199(1) read with Rule 37BA of the I.T. Rules, 1962. 6. The Ld. CIT(A), after considering the relevant submissions of the assessee and also ... hands of the assessee, the provisions of Section 238(1) are not applicable. The learned counsel for the assessee further, referring to Section 199(1) of the Act and Rule 37BA of the I.T. Rules, 1962, submitted that as per Section 199 of the Act, the tax deduction shall

Nirmal Kumar Agrawal, Jaipur vs. DCIT, Circle - 4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1224/JPR/2024[2013-2014]Status: DisposedITAT Jaipur13 Feb 2025AY 2013-2014
For Appellant: Sh. Tarun Mittal, CAFor Respondent: Mrs. Swapnil Parihar, JCIT-DR
Section 133ASection 147Section 148Section 68Section 69C

naught the finality arrived at under the IDS which was a Scheme notified in exercise of powers conferred under Section 199(1) and (2) of the Finance Act, 2016. That apart, the order of assessment under Section 143(3), upon the declaration being accepted has worked itself

Deepshikha Trading Company Pvt. Ltd., Kolkata vs. I.T.O., Ward - 6(2), Kolkata

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

ITA 1957/KOL/2024[2018-2019]Status: DisposedITAT Kolkata14 Jan 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143Section 143(1)Section 143(2)Section 143(3)Section 250

correct. Since the income of the amalgamating company had been included in the income of the amalgamated company as per the provisions of Section 199(1) of the Act read with Section 198 of the Act, the credit for the TDS made in respect of the income of the amalgamating

Jyothy Industries, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(2)(1), Bangalore

ITA 1777/BANG/2024[2016-17]Status: DisposedITAT Bangalore24 Oct 2024AY 2016-17

Bench: Shri George George K

For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Shri. Ganesh R Gale, Standing Counsel for Department
Section 143(3)Section 198Section 199Section 250

assessee firm and tax deducted at source on compensation paid was shown in the name of the said partner of the assessee firm. Section 199(1) of the Act states that whole or any part of the income on which tax has been deducted at source shall be treated

Premilaben Hasmukhbhai Patel, Unjha vs. The DCIT, CPC, Bengaluru Present Jurisdiction the ITO, Ward-1, Patan

In the result, the appeal of the assessee is allowed

ITA 237/AHD/2024[2022-23]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2022-23

Bench: Dr. Brr Kumarasstt.Year : 2022-23 Premilaben Hasmukhbhai Patel Dcit, Cpc Prp. Pramukh Enterprise Vs Bangalore At Present: 21, Ambica Society Ito, Ward-1, Patan. Opp: Umiya Mata Mandir Unjha 384 170 Pan : Cpdpp 4066 F (Applicant) (Responent) : Assessee By Shri P.F. Jain, Ca Revenue By : Shri Ravindra, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 09/10/2024 घोषणा क" तारीख /Date Of Pronouncement: 09/10/2024 आदेश/O R D E R आदेश आदेश आदेश

For Respondent: Shri Ravindra, SR.DR
Section 139(9)Section 143(1)Section 194QSection 199(1)Section 250Section 292B

commission agent, which has been duly reported in the Profit and Loss account and ITR. In view of the provisions of section 199(1) of the Act, TDS should go with income from which it is deducted. Since, receipts pertaining to TDS are offered 3 for taxation, there cannot

Rekha Maheshwari, Delhi vs. Income Tax Officer, Delhi

In the result, appeal of the assessee is allowed

ITA 152/MUM/2024[2013-14]Status: DisposedITAT Mumbai25 Jul 2024AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 1Section 143(1)Section 194ISection 199

deductees whose deductors have deposited the amount with the Central government. 7.1 Moreover, the expression “and paid” to the Central Government found in Section 199(1) must be contextualized in the setting in which it is placed, i.e., Chapter XVII, whereby, the sanctions for failing to deposit tax with

Shubhankar Nayak, Mumbai vs. ITO 41 (2)(5), Bkc

ITA 4524/MUM/2023[2022-23]Status: DisposedITAT Mumbai03 Jun 2024AY 2022-23

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Dinesh A Chourasia
Section 143(1)Section 154Section 194Section 199(1)Section 250

Rs.9,48,696/-. 2. In the facts and circumstances of the case and in law, the learned CIT Appeal ignored the provisions of section 199(1) read with Rule 37BA of Income Tax Act, 1961. 3. In the facts and circumstances of the case and in law, the learned

Krishna Hari Gaddam, Hyderabad vs. ITO., Ward-12(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 668/HYD/2023[2020-21]Status: DisposedITAT Hyderabad30 Apr 2024AY 2020-21

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaआ.अपी.सं/Ita No.668/Hyd/2023 (नििाारण वर्ा/Assessment Year: 2020-21) Krishna Hari Gaddam, Vs. Income Tax Officer, Hyderabad Ward-12(1), [Pan No. Adepg7798Q] Hyderabad अपीलार्थी/Appellant प्रत् यर्थी/Respondent नििााररती द्वारा/Assessee By: Shri H. Srinivasulu, Ar राजस् व द्वारा/Revenue By: Shri Shakeer Ahamed, Dr सुिवाई की तारीख/Date Of Hearing: 29/04/2024 घोर्णा की तारीख/Pronouncement On: 30/04/2024 आदेश / Order Per Madhusudan Sawdia, A.M: The Captioned Appeal Filed By The Assessee Is Directed Against The Order Dated 02/11/2023 Passed By The Addl/Jcit(A)-5, Chennai, (“Ld. Cit(A)”) Relating To The Assessment Year (Ay) 2020-21. 2. Brief Facts Of The Case Are That The Assessee Was A Salaried Employee Of Karvy Stock Broking Limited. For The Year Under Consideration, The Assessee Fled His Return Of Income, Declaring A Total Income Of Rs. 86,10,680/- & Paid Total Income Tax Of Rs. 27,37,674/-, Consisting Of Tax Deducted At Source (“Tds”) Of Rs. 15,11,384/- & Self Assessment Tax Of Rs.12,26,290/-. The Cpc Bengluru (“Cpc”) In The Intimation U/S 143(1) Of The Income Tax Act, 1961 (“The Act”), Dt. 08/05/2021 Did Not Give Credit Of Rs. 13,50,000/- Out Of Total Tds Of Rs. 14,75,000/- Deducted By M/S. Karvy Stock Broking Limited U/S. 192 Of The Act, Contending That Form 26As Does Contains The Details Of Tds Of Rs. 13,50,000/- & Finally Raised A Demand Of Rs.14,17,500/-.

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Shri Shakeer Ahamed, DR
Section 143(1)Section 192

deductees whose deductors have deposited the amount with the Central Government. 7.1 Moreover, the expression 'and paid' to the Central Government found in section 199(1) must be contextualized in the setting in which it is placed, i. e., Chapter XVII, whereby, the sanctions for failing to deposit tax with

Six Continents Hotels Inc., Usa vs. ACIT Circle- 3 (1)(2) - International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 923/DEL/2020[2016-17]Status: DisposedITAT Delhi10 Apr 2024AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2016-17 Six Continents Hotels Inc. Vs. Acit Dlf Bldg No. 10, 8Th Floor, Circle-3(1)(2), Tower B, Dlf Cyber City, Ph-Ii, International Gurgaon-122002 Taxation, State Haryana New Delhi. Pan Aahcs7853B (Appellant) (Respondent)

For Appellant: Shri S.K. AggarwalFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 9(1)(vi)

specifically directing the Id. AO to grant short credit of TDS by INR 1,03,59,525 as per the provisions of section 199(1) of the Act read with Rule 37BA(2) of the Income-tax Rules, 1962.” Briefly stated, the assessee company (“SCHI”) is incorporated