PCIT v. Paschim GujaratVij Company Ltd.

174 Taxmann.com 748High Court2025#6561 most cited

What is PCIT v. Paschim GujaratVij Company Ltd. authority for?

Interest on staff loans earned by an electricity company is business income, not income from other sources.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2025.

Also referred to as

PCIT v. Paschim GujaratVij Company Ltd. · business income · income from other sources · interest on staff loans · electricity company · section 143(3) · section 14A · section 194C · section 194I · section 32 · section 36(1)(viii) · section 40(a)(ia) · section 41(1)

Sections most often in play

Section 143(3)Section 14A Section 194C Section 194I Section 32 Section 36(1)(viii)Section 40(a)(ia)Section 41(1)

Issues it is cited on

section 36(1)(viii)section 194i management fees short deduction of tax infrastructure facility section 41(1)beneficial owner eligible business section 41 section 194c section 32 section 40(a)(ia)

Judgments citing PCIT v. Paschim GujaratVij Company Ltd.

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

…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

…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

…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

…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

…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

…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

…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

…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

…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

…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

…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

…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

…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

…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

…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

…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…

Hari Kishan Rathi, New Delhi vs. ACIT, Central Circle-14, New Delhi

ITA 2566/DEL/2022[2018-19]Status: DisposedITAT Delhi08 Apr 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla

For Appellant: Sh. Rohit Jain, AdvFor Respondent: Sh. Mukesh Kumar Jha, CIT, DR

…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…