JINDAL PIPES LIMITED,NEW DELHI vs. DCIT, CENTRAL CIRCLE-20, DELHI

ITA 3661/DEL/2023Status: DisposedITAT Delhi16 February 2026AY 2020-2122 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that all issues raised in the present appeals were covered by its own earlier decisions in the assessee's own case for assessment years 2016-17 and 2018-19. Based on these precedents, the Tribunal upheld the deletion of disallowance for power and fuel expenses and the restriction of disallowance under Section 14A to the extent of exempt income. Similarly, the disallowance for technical services fees was also found to be unsustainable.

What were the facts?

The assessee and the Revenue filed cross-appeals against the CIT(A)'s order concerning assessment year 2020-21. The primary disputes revolved around disallowances made by the Assessing Officer (AO) for fees for technical services and under Section 14A of the Income Tax Act, 1961. The Revenue also appealed the deletion of a disallowance concerning power and fuel expenses.

What were the issues?

Whether disallowances for technical services and under Section 14A are justified, and whether the deletion of disallowance for power and fuel expenses by the CIT(A) was correct, in light of previous ITAT rulings.

Which sections of the Income-tax Act were involved?

Section 37(1),Section 14A,Section 8D,Section 143(3)

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH, ‘C’: NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI KRINWANT SAHAY

For Appellant: Shri Ved Jain, Adv. &, Shri Ayush Garg, CA
For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Hearing: 18.11.2026Pronounced: 16.02.2026

Heard together (2 matters)

ITA No.3661/Del/2023
ITA No.3926/Del/2023

Read from the judgment's own cause title. This page is filed under one of them.

PER KRINWANT SAHAY, AM: Appeals in these cases have been filed by the assessee as well as by the Revenue arising out of the order of ld. Commissioner of Income Tax (Appeals)-27, New Delhi, dated 17.10.2023 against the assessment order dated 2

The order continues below.

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