Coforge Limited v. ACIT

436 ITR 546High Court2021#3830 most cited

What is Coforge Limited v. ACIT authority for?

A one-time payment of lease rent, even if commuted and discounted over a long period like 90 years, is revenue in nature and therefore an allowable business expenditure. The Assessing Officer must record satisfaction before applying Rule 8D for disallowance under Section 14A.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2025.

Also referred to as

Coforge Limited v. ACIT · 436 ITR 546 · 128 Taxmann.com 99 · lease rent · revenue expenditure · Section 14A · Rule 8D · satisfaction of AO · disallowance

Also reported as

128 Taxmann.com 99

Sections most often in play

Section 14ASection 143(3)Section 40(a)(ia)Section 194CSection 194ISection 32Section 36(1)(viii)Section 41(1)

Issues it is cited on

gaarsection 36(1)(viii)management feessection 194ishort deduction of taxinfrastructure facilitymultiple year datasection 41(1)eligible businessbeneficial ownersection 41stay petition

Judgments citing Coforge Limited v. ACIT

DCIT, Circle-10(1), Delhi vs. Indian Renewable Energy Development Agency Limited, Delhi

ITA 2917/DEL/2024[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

DCIT, Circle-10(1), Delhi vs. Indian Renewable Energy Development Agency Limited, Delhi

ITA 2916/DEL/2024[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

DCIT, Circle-10(1), Delhi vs. Indian Renewable Energy Development Agency Limited, Delhi

ITA 2915/DEL/2024[2016-17]Status: DisposedITAT Delhi31 Dec 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

DCIT, Circle-10(1), Delhi vs. Indian Renewable Energy Development Agency Limited, Delhi

ITA 2914/DEL/2024[2015-16]Status: DisposedITAT Delhi31 Dec 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

DCIT, Circle-10(1), Delhi vs. Indian Renewable Energy Development Agency Limited, Delhi

ITA 2913/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

DCIT, Circle-10(1), Delhi vs. Indian Renewable Energy Development Agency Limited, Delhi

ITA 2912/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

DCIT, Circle-10(1), Delhi vs. Indian Renewable Energy Development Agency Limited, Delhi

ITA 2911/DEL/2024[2011-12]Status: DisposedITAT Delhi31 Dec 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

DCIT, Circle-10(1), Delhi vs. Indian Renewable Energy Development Agency Limited, Delhi

ITA 2910/DEL/2024[2010-11]Status: DisposedITAT Delhi31 Dec 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

Indian Renewable Energy Development Agency Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle - 10(1), Delhi

ITA 2573/DEL/2024[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

Indian Renewable Energy Development Agency Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle - 10(1), Delhi

ITA 2572/DEL/2024[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

Indian Renewable Energy Development Agency Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle - 10(1), Delhi

ITA 2571/DEL/2024[2016-17]Status: DisposedITAT Delhi31 Dec 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

Indian Renewable Energy Development Agency Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle - 10(1), Delhi

ITA 2570/DEL/2024[2015-16]Status: DisposedITAT Delhi31 Dec 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

Indian Renewable Energy Development Agency Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle - 10(1), Delhi

ITA 2569/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

Indian Renewable Energy Development Agency Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle-10(1), Delhi

ITA 2568/DEL/2024[2012-13]Status: DisposedITAT Delhi31 Dec 2025AY 2012-13

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

Indian Renewable Energy Development Agency Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle - 10(1), Delhi

ITA 2567/DEL/2024[2011-12]Status: DisposedITAT Delhi31 Dec 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

Indian Renewable Energy Development Agency Limited, Delhi vs. Deputy Commissioner of Income Tax, Circle-10(1), Delhi

ITA 2566/DEL/2024[2010-11]Status: DisposedITAT Delhi31 Dec 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR
Section 143(3)

…P a g e | 1 ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024 Indian Renewable Energy Development Agency Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos. 2566 to 2573/Del/2024 (Assessment Years: 2010-11 to 2013-14 & 2015-16 to 2018-19) Indian Renewable Energy Vs. DCIT, Circle 10(1) Development Agency Ltd. C.R. Building 3rd Floor, August New Delhi – 110095 KrantiBhawan, BhikajiCama Place, New Delhi - 110066 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACH384C Appellant .. Respondent ITA Nos. 2910 to 2917/Del/2024…

Niit Technologies Ltd., New Delhi vs. ACIT, Circle-18(2), New Delhi

Appeal is allowed for statistical

ITA 2890/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Nov 2025AY 2010-11

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

…the disallowance made by the assessee are not acceptable.”, this in our opinion is not a valid satisfaction as required under the statute. In fact the Hon’ble High Court of Delhi in the assessee’s own case for Assessment Years 2007-08 and 2008-09 reported in 436 ITR 546(Del) has held as under: “13. Therefore, what emerges is, if the assessee claims a certain amount of expenditure was incurred by him to earn the income which does not form part of the total income, the AO is required to examine the accounts, and ITA Nos. 2862 & 2863/Del/2018 thus, satisfy himself as to the correctness of the claim made by the as…

Niit Technologies Ltd., New Delhi vs. ACIT, Circle-18(2), New Delhi

Appeal is allowed for statistical

ITA 2889/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Nov 2025AY 2009-10

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

…the disallowance made by the assessee are not acceptable.”, this in our opinion is not a valid satisfaction as required under the statute. In fact the Hon’ble High Court of Delhi in the assessee’s own case for Assessment Years 2007-08 and 2008-09 reported in 436 ITR 546(Del) has held as under: “13. Therefore, what emerges is, if the assessee claims a certain amount of expenditure was incurred by him to earn the income which does not form part of the total income, the AO is required to examine the accounts, and ITA Nos. 2862 & 2863/Del/2018 thus, satisfy himself as to the correctness of the claim made by the as…

ACIT, Circle-18(2), New Delhi vs. Niit Technologies Ltd., New Delhi

Appeal is allowed for statistical

ITA 2863/DEL/2018[2010-11]Status: DisposedITAT Delhi28 Nov 2025AY 2010-11

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

…the disallowance made by the assessee are not acceptable.”, this in our opinion is not a valid satisfaction as required under the statute. In fact the Hon’ble High Court of Delhi in the assessee’s own case for Assessment Years 2007-08 and 2008-09 reported in 436 ITR 546(Del) has held as under: “13. Therefore, what emerges is, if the assessee claims a certain amount of expenditure was incurred by him to earn the income which does not form part of the total income, the AO is required to examine the accounts, and ITA Nos. 2862 & 2863/Del/2018 thus, satisfy himself as to the correctness of the claim made by the as…

ACIT, Circle-18(2), New Delhi vs. Niit Technologies Ltd., New Delhi

Appeal is allowed for statistical

ITA 2862/DEL/2018[2009-10]Status: DisposedITAT Delhi28 Nov 2025AY 2009-10

Bench: Shri S Rifaur Rahman & Ms. Madhumita Royita Nos.2889 & 2890/Del/2018 (Assessment Years: 2009-10 & 2010-11)

For Appellant: Sh. Rohit Jain, Adv, &For Respondent: Sh. S.K. Jadhav, CIT, DR
Section 10BSection 115JSection 143(3)Section 14A

…the disallowance made by the assessee are not acceptable.”, this in our opinion is not a valid satisfaction as required under the statute. In fact the Hon’ble High Court of Delhi in the assessee’s own case for Assessment Years 2007-08 and 2008-09 reported in 436 ITR 546(Del) has held as under: “13. Therefore, what emerges is, if the assessee claims a certain amount of expenditure was incurred by him to earn the income which does not form part of the total income, the AO is required to examine the accounts, and ITA Nos. 2862 & 2863/Del/2018 thus, satisfy himself as to the correctness of the claim made by the as…

Coforge Limited v. ACIT (436 ITR 546) — Cited in 31 Judgments | BharatTax