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“Section 199(2)”

Section References (mined)Section 199Section 199(2)9 judgments

DHARTI FOUNDATION,SABARKANTHA vs. THE DY.DIT, CPC PRESENT JURIS. THE ITO, EXEMPTION, PALANPUR

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

ITA 2250/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad09 Mar 2026AY 2022-23

Bench: Ms Suchitra Kambleआयकर अपील सं./Ita No. 2250/Ahd/2025 िनधा"रण वष"/Asstt. Year: 2022-2023 Dharti Foundation, The Deputy Director Of बनामVs. B/H Kheti Bank, Income Tax, Cpc Chhapariya Char Rasta, Present Jurisdiction, Himatnagar-383001, The Income Tax Officer, Sabarkantha. (Exemption), Palanpur.

For Appellant: Shri Rushin Patel, ARFor Respondent: Smt. Mamta Singh, Sr. DR
Section 143(1)Section 154Section 194ASection 194CSection 199(2)

order. The trust contended that the TDS credit claimed in the return is duly reflected in Form 26AS. As per the provisions of Section 199(2) of the Income Tax Act, credit for TDS can be allowed only if the corresponding income has been offered to tax in the same

TRIVANDRUM DISTRICT ELECTRICITY BOARD EMPLOYEES CO-OP SOCIETY,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM

In the result, the appeals stand partly allowed

ITA 411/COCH/2023[2019-20]Status: DisposedITAT Cochin19 Feb 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri Amaljith, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 119(2)(b)Section 139(1)Section 143(3)Section 199(2)Section 80ASection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM ITA

TRIVANDRUM DISTRICT ELECTRICITY BOARD EMPLOYEES CO-OP SOCIETY,TRIVANDRUM vs. THE ITO, WD-2(1), TRIVANDRUM

In the result, the appeals stand partly allowed

ITA 410/COCH/2023[2018-19]Status: DisposedITAT Cochin19 Feb 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Keshav Dubey, Jm

For Appellant: Shri Amaljith, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 119(2)(b)Section 139(1)Section 143(3)Section 199(2)Section 80ASection 80P

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI KESHAV DUBEY, JM ITA

MATRIX SECURITY AND SURVEILLANCE PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE 5(1) , HYDERABAD

In the result, appeals filed by the assessee for both the A

ITA 206/HYD/2024[2022-2023]Status: HeardITAT Hyderabad12 Jul 2024AY 2022-2023

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.205 & 206/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2021-22 & 2022-23) Matrix Security & Vs. Dy. C. I. T. Surveillance (P) Limited Circle 5(1) Hyderabad Hyderabad Pan:Aadcm3902F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. E.V. Sri Krishna राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement: 12/07/2024 आदेश/Order

For Appellant: C.A. E.V. Sri KrishnaFor Respondent: : Smt. Sheetal Sarin, DR
Section 143(1)

method, then the income offered by the assessee on the basis of percentage completion method should be adopted and accepted. Further, as per section 199(2) of the I.T. Act, 1961 r.w. rule 37BA(93)(i) credit for tax deducted at source and paid to the central govt. shall

MATRIX SECURITY AND SURVELLIANCE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeals filed by the assessee for both the A

ITA 205/HYD/2024[2021-2022]Status: HeardITAT Hyderabad12 Jul 2024AY 2021-2022

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.205 & 206/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2021-22 & 2022-23) Matrix Security & Vs. Dy. C. I. T. Surveillance (P) Limited Circle 5(1) Hyderabad Hyderabad Pan:Aadcm3902F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A. E.V. Sri Krishna राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 10/07/2024 घोषणा की तारीख/Pronouncement: 12/07/2024 आदेश/Order

For Appellant: C.A. E.V. Sri KrishnaFor Respondent: : Smt. Sheetal Sarin, DR
Section 143(1)

method, then the income offered by the assessee on the basis of percentage completion method should be adopted and accepted. Further, as per section 199(2) of the I.T. Act, 1961 r.w. rule 37BA(93)(i) credit for tax deducted at source and paid to the central govt. shall

DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 2486/MUM/2017[2007-08]Status: DisposedITAT Mumbai07 Jul 2023AY 2007-08

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

case and in law, the CIT(A) was justified in holding that the credit of TDS be allowed othe assessee in contravention to section 199(2) of the IT Act, 1961, since the advances pertaining thereto are not credited in the P&L A/C of the assessee ... justified in holding that the credit of TDS be allowed to the assessee in contravention to section 199(2) of the IT Act, 1961, since the advances pertaining thereto are not credited in the P & L A/C of the assessee in the FY under consideration". 4. "On the facts

DCIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, appeal filed by the assessee is dismissed

ITA 2485/MUM/2017[2006-07]Status: DisposedITAT Mumbai07 Jul 2023AY 2006-07

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon’Ble

Section 14ASection 154Section 199(2)Section 80I

case and in law, the CIT(A) was justified in holding that the credit of TDS be allowed othe assessee in contravention to section 199(2) of the IT Act, 1961, since the advances pertaining thereto are not credited in the P&L A/C of the assessee ... justified in holding that the credit of TDS be allowed to the assessee in contravention to section 199(2) of the IT Act, 1961, since the advances pertaining thereto are not credited in the P & L A/C of the assessee in the FY under consideration". 4. "On the facts

ACIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, cross objection filed by the assessee is partly allowed

ITA 2758/MUM/2017[2009-10]Status: DisposedITAT Mumbai31 Oct 2022AY 2009-10

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 199(2)Section 801A(4)Section 80I

case and in law, the CIT(A) erred in allowing that the credit of TDS be allowed to the assessee in contravention to section 199(2) of the IT Act, 1961, since the advances pertaining thereto are not credited in the P & L A/c of the assessee ... case and in law, the CIT(A) erred in allowing that the credit of TDS be allowed to the assessee in contravention to section 199(2) of the IT Act, 1961, since the advances pertaining thereto are not credited in the P&L A/c of the assessee

ACIT CC 3(4) CEN RG 3, MUMBAI vs. PATEL ENGINEERING LTD, MUMBAI

In the result, cross objection filed by the assessee is partly allowed

ITA 2757/MUM/2017[2008-09]Status: DisposedITAT Mumbai31 Oct 2022AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 14ASection 199(2)Section 801A(4)Section 80I

case and in law, the CIT(A) erred in allowing that the credit of TDS be allowed to the assessee in contravention to section 199(2) of the IT Act, 1961, since the advances pertaining thereto are not credited in the P & L A/c of the assessee ... case and in law, the CIT(A) erred in allowing that the credit of TDS be allowed to the assessee in contravention to section 199(2) of the IT Act, 1961, since the advances pertaining thereto are not credited in the P&L A/c of the assessee