Hello...  Ingrown toe nails isn't an as simple as condition as it seems to be.  It should be treated with a proper protocol,  where the excess nail has to be removed along with the nail bed and few layers of germinal epithelium,  or as u say the layer which give rise to the nail alongwith.  If the condition isn't resolving then kindly consult an appropriate doctor,  podiatrist preferably. U can contact me as well.