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83 results for “TDS”+ Section 199clear

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Mumbai443 Delhi428 Bangalore213 Chennai117 Karnataka108 Kolkata85 Chandigarh83 Hyderabad77 Ahmedabad56 Jaipur49 Pune46 Raipur36 Lucknow33 Jodhpur29 Indore18 Visakhapatnam15 Cuttack10 Surat9 Rajkot6 Telangana5 Cochin4 Amritsar4 Rajasthan3 Panaji2 Allahabad2 SC2 Agra1 Calcutta1 Nagpur1 Patna1 Jabalpur1

Key Topics

Section 26349 Section 143(3)16 Section 153D13 Section 153A13 Section 13213 Deemed Dividend13 Section 12711 Section 115B9 Section 40A(3)9 TDS

KAKA SINGH ALIAS GULJAR SINGH,PATIALA vs. INCOME TAX OFFICER , PATIALA

ITA 663/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh11 Nov 2025AY 2020-21

For Respondent: \nShri Suraj Bhan Nain, Advocate

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome

SH. AJIT SINGH,PINJORE vs. ITO, WARD-1, PANCHKULA

ITA 539/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

For Respondent: \nShri Suraj Bhan Nain, Advocate

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome

Showing 1–20 of 83 · Page 1 of 5

7

Addition to Income7

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 566/CHANDI/2023[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light of section 199, which requires that for claiming TDS credit, the corresponding income

PAWAN KUMAR,FATEHABAD vs. INCOME TAX OFFICER WARD-1, FATEHABAD

ITA 1112/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light of section 199, which requires that for claiming TDS credit, the corresponding income

SH. AMARDEEP SINGH ATHWAL,YAMUNANAGAR vs. ITO, WARD-1, YAMUNANAGAR

ITA 565/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light of section 199, which requires that for claiming TDS credit, the corresponding income

RANJIT SINGH,PANCHKULA vs. DEPUTY DIRECTOR, CPC DEPARTMENT

ITA 992/CHANDI/2025[2023-24]Status: DisposedITAT Chandigarh11 Nov 2025AY 2023-24

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light of section 199, which requires that for claiming TDS credit, the corresponding income

INCOME TAX OFFICER, FATEHABAD vs. MAHESH NAGPAL, FATEHABAD

ITA 531/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light of section 199, which requires that for claiming TDS credit, the corresponding income

ARJESH KUMAR,PATIALA vs. ITO NATIONAL E-ASSESSMENT CENTRE , DELHI

ITA 876/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light of section 199, which requires that for claiming TDS credit, the corresponding income

SMT. SHANKRI DEVI,PANCHKULA vs. ACIT, PANCKULA CIRCLE, PANCHKULA

ITA 596/CHANDI/2022[2013-14]Status: DisposedITAT Chandigarh11 Nov 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light of section 199, which requires that for claiming TDS credit, the corresponding income

SAROJ CHAUDHARY BALA,PANCHKULA vs. ITO, WARD-4, PANCHKULA

ITA 635/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light of section 199, which requires that for claiming TDS credit, the corresponding income

BALBIR KUMAR HUF,CHANDIGARH vs. ITO , CHANDIGARH

ITA 172/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light of section 199, which requires that for claiming TDS credit, the corresponding income

BALJIT SINGH,AMBALA CITY vs. INCOME TAX OFFICER, WARD-1, AMBALA, AMBALA

ITA 176/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome

INCOME TAX OFFICER, WARD-5(5), CHANDIGARH, CHANDIGARH vs. AVTAR SINGH, VILLAGE- KAIMBWALA

ITA 615/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome

SH. RAMESH CHAND,JAGADHRI vs. ITO, WARD-3, YAMUNA NAGAR

ITA 731/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh11 Nov 2025AY 2015-16

For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: \nShri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome

BISHAN CHAND,CHANDIGARH vs. INCOME TAX OFFICER, WARD 5 (5), CHANDIGARH, CHANDIGARH

ITA 458/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh11 Nov 2025AY 2018-19

For Respondent: \nShri Suraj Bhan Nain, Advocate

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome

RANJEET SINGH KHUBBER,AMBALA vs. ITO, WARD 2, AMBALA

ITA 50/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh11 Nov 2025AY 2012-13

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome

SH. GURINDER SINGH GREWAL L/H OF PARNEET KAUR GREWAL,CHANDIGARH vs. ACIT, CIRCLE 4(1), CHANDIGARH

ITA 129/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

For Respondent: \nShri Suraj Bhan Nain, Advocate

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome

RAJBIR SINGH,VILL. GARHI BANJARA vs. ITO, WARD-3, YAMUNANAGAR

ITA 208/CHANDI/2024[2017-2018]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-2018

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome

M/S YOGRAJ CHAUDHARY,YAMUNA NAGAR vs. ITO, WARD-5, YAMUNA NAGAR

ITA 116/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh11 Nov 2025AY 2017-18

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome

INCOME TAX OFFICER, AMBALA vs. NACHHATAR SINGH, AMBALA CANTT

ITA 613/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh11 Nov 2025AY 2014-15

For Appellant: \nShri Suraj Bhan Nain, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

TDS deducted, which was impermissible in light\nof section 199, which requires that for claiming TDS credit, the corresponding\nincome