ITA 6273/DEL/2026

Parties Involved

Facts Summary

The appeal in ITA No.6273/Del/2026 for AY 2022-23, arises out of the order of the Commissioner of Income Tax (Appeals)-27, New Delhi dated 27.08.2026 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 dated 30.03.2025 by the Assessing Officer, Central Circle-19, New Delhi. The assessee, an infrastructure company, filed its return of income on 31.12.2022 declaring total income of Rs. 3678,85,41,814/- after claiming deduction u/s 80IA(4) of the Act amounting to Rs. 543,90,35,561/-. The Assessing Officer disallowed the deduction for projects executed as a constituent of joint venture, which was later granted by the Commissioner of Income Tax (Appeals). The appellant contended that the joint venture was merely a pass-through entity and the work was executed independently by the constituent members. The Tribunal upheld the Commissioner's decision.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) was justified in granting deduction u/s 80IA(4) of the Act in the facts and circumstances of the case.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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