Topic

Section 199

2 articlesLatest August 2026
Defamation Complaints by Private Persons Against Public Servants Not Maintainable Under Sec 199(2) CrPC & 5th Exception to Sec 499 IPC | Sec 500 IPC : Allahabad HC
Case Law Analysis
|Allahabad High Court

Defamation Complaints by Private Persons Against Public Servants Not Maintainable Under Sec 199(2) CrPC & 5th Exception to Sec 499 IPC | Sec 500 IPC : Allahabad HC

The Allahabad High Court quashed a private defamation suit under Section 500 IPC, holding that complaints against public servants acting in official capacity are barred by Section 199(2) CrPC and the fifth exception to Section 499 IPC. This shields officials from civil liability for statements made while performing their duties, limiting private plaintiffs’ recourse.

Section 199 + Rule 37BA | TDS Credit Allowed to Assessee Even When Deducted Under Associate’s PAN, If Income Taxed in Assessee’s Hands : ITAT Delhi
Case Law Analysis
|Income Tax Appellate Tribunal

Section 199 + Rule 37BA | TDS Credit Allowed to Assessee Even When Deducted Under Associate’s PAN, If Income Taxed in Assessee’s Hands : ITAT Delhi

The ITAT Delhi has ruled that an assessee is entitled to TDS credit even if the tax deduction is reflected under an associate’s PAN, provided the income is genuinely taxed in the assessee’s hands and no double benefit arises. This reinforces the doctrine of substance over form in tax administration, protecting businesses with shared economic structures from unjustified denial of statutory credits.

Continue exploring