The JCIT V/s India Infrastructure Finance
Case No: ITA No. 1251/DEL/2025 [A.Y. 2017-18]
Court: Income Tax Appellate Tribunal, Delhi ‘E’ Bench
Bench: Delhi ‘E’ Bench
Date: 2/4/2026
Parties Involved
appellantThe JCIT
respondentM/s India Infrastructure Finance Company Limited
Facts Summary
The Revenue filed an appeal against the order of the ld. NFAC, Delhi dated 03.12.2024 pertaining to A.Y. 2017-18. The Assessing Officer had passed an order u/s 154 r.w.s. 143(3) of the Act, reducing the claim of deduction u/s 36(1)(viia)(c) and 36(1)(viii) by Rs. 12.16 crores. The assessee appealed before the ld. CIT(A), who deleted the addition made by the Assessing Officer.…
Decision in favour of
Assessee
Legal Issues
- 1. Addition made on recomputation of allowable deduction u/s 36(1)(viia)(c) and 36(1)(viii) of the Act.
Precedents Relied Upon
4 precedents cited in this judgement.