Browse Tax Judgements

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REC Limited vs. ACIT – 10 (OSD), JCIT – 10 (OSD)

ITA Nos.319 & 320/Del/2025, ITA Nos.577& 578/Del/2025, ITA Nos.609& 579/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘B’12 Feb 2026AY 2018-19, 2019-20, 2020-21, 2021-22

The assessee, REC Limited, is engaged in providing long-term finance for rural electrification. The case involves multiple appeals for different assessment years (2018-19, 2019-20, 2020-21, 2021-22) concerning deductions under Section 36(1)…

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India Infrastructure Finance Company Ltd. vs ACIT

ITA Nos.4170/Del/2025 & 5552/Del/2024Income Tax Appellate Tribunal11 Feb 2026AY 2016-17

The assessee, India Infrastructure Finance Company Ltd., a financial institution wholly owned by the Government of India, filed its return of income for Assessment Year 2016-17 declaring total income of INR 1427,99,77,850/- under normal pro…

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The JCIT V/s India Infrastructure Finance

ITA No. 1251/DEL/2025 [A.Y. 2017-18]Income Tax Appellate Tribunal, Delhi ‘E’ Bench4 Feb 2026AY 2017-18

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)…

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