Rural Electrification Corporation Ltd. (REC) v. Addl. CIT

34 SOT 159Income Tax Appellate Tribunal2009#7416 most cited

What is Rural Electrification Corporation Ltd. (REC) v. Addl. CIT authority for?

Deductions under sections 36(1)(viia)(c) and 36(1)(viii) are to be allowed as per the scheme laid down by the ITAT. The issue of allowing these deductions is highly debatable and beyond the scope of rectification under section 154.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2026.

Also referred to as

Rural Electrification Corporation Ltd v Addl CIT · 34 SOT 159 · section 36(1)(viia)(c) · section 36(1)(viii) · deduction · business income · debatable issue · section 154

Sections most often in play

Section 115JBSection 143(3)Section 144C(3)Section 147Section 148Section 154Section 36(1)(viia)(c)Section 36(1)(viii)

Issues it is cited on

section 36(1)(viia)(c)section 36(1)(viii)wholly and exclusively for businessmanagement feessection 234dsection 36(1)section 37(1)section 36section 14acompanyindiasection 14

Judgments citing Rural Electrification Corporation Ltd. (REC) v. Addl. CIT

JCIT(OSD), Circle -10(1), Delhi vs. M/S Indian Infrastructure Finance Company Limited, Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1251/DEL/2025[2017-18]Status: DisposedITAT Delhi04 Feb 2026AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Shery Gupta, CAFor Respondent: Ms. Ankush Kalra, Sr. DR
Section 143(3)Section 154Section 36Section 36(1)Section 36(1)(viia)Section 36(1)(viii)Section 861

…the decision of the Hon'ble ITAT, Delhi in the case of Tourism Finance Corpn. Of India Ltd. …… 5. Aggrieved, the Revenue is in appeal before us. The ld DR placed his reliance on the decision of ITAT Delhi in the case of Rural Electrification Corpn Ltd (2009) 34 SOT 159(Delhi). 6. Per contra, the ld AR relied on the CIT(A) order. The ld AR further argued that the issue of deduction u/s 36(1)(viii) and u/s. 36(1)(viia)(c) Page 4 of 6 ITA No. 1251/DEL/2025 [A.Y. 2017-18] The JCIT V/s India Infrastructure Finance of the Act is highly debatable and beyond the scope of section 154 of the Act as the same is not mista…

Assistant Commissioner of Income Tax Circle 3 4 Mumbai, Mumbai vs. Glenmark Pharmaceuticals Limited, Mumbai

ITA 1374/MUM/2024[2015-16]Status: DisposedITAT Mumbai06 Sept 2024AY 2015-16

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Vijay MehtaFor Respondent: Shri P.D. Choughule
Section 143(3)Section 144BSection 144C(3)Section 147Section 148Section 37(1)Section 80G

…regards to validity of reopening proceedings, it may be appreciated that the issue involved in this case is squarely covered by the decision of Hon'ble Delhi Tribunal in the case of Rural Electrification Corporation Ltd. Vs Addl. CIT, Rg. 15, New Delhi (2009) 34 SOT 159 Delhi. Also, the reliance is placed on the decision of Hon'ble Supreme Court in the case of A.L.A. Firm vs CIT (55 Taxmann 497) wherein it is held that information for re- opening the case can be obtained even from the record of original assessment from an investigation of material on record or the facts disclosed thereby or from the enquiry of re…

ACIT, Circle- 1, Ltu, New Delhi vs. Power Finance Corporation Ltd., New Delhi

In the result, all these appeals are dismissed

ITA 1744/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

DCIT (Ltu), New Delhi vs. M/S. Power Finance Corporation Ltd., New Delhi

In the result, all these appeals are dismissed

ITA 18/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

Power Finance Corporation Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, all these appeals are dismissed

ITA 6274/DEL/2016[2013-14]Status: DisposedITAT Delhi11 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

DCIT (Ltu), New Delhi vs. M/S. Power Finance Corporation Ltd., New Delhi

In the result, all these appeals are dismissed

ITA 5148/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

DCIT, New Delhi vs. M/S Power Finance Corporation Ltd., New Delhi

In the result, all these appeals are dismissed

ITA 514/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

Power Finance Corporation Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, all these appeals are dismissed

ITA 4742/DEL/2016[2012-13]Status: DisposedITAT Delhi11 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

M/S Power Finance Corporation Ltd., New Delhi vs. DCIT, New Delhi

In the result, all these appeals are dismissed

ITA 224/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

DCIT, New Delhi vs. M/S Power Finance Corporation Ltd, New Delhi

In the result, all these appeals are dismissed

ITA 20/DEL/2016[2010-11]Status: DisposedITAT Delhi11 Mar 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

Power Finance Corporation Ltd., New Delhi vs. DCIT, New Delhi

In the result, all these appeals are dismissed

ITA 6620/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Mar 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

ACIT, New Delhi vs. M/S. Power Finance Corporation Ltd., New Delhi

In the result, all these appeals are dismissed

ITA 5186/DEL/2015[2008-09]Status: DisposedITAT Delhi11 Mar 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

ACIT, New Delhi vs. M/S. Power Finance Corporation Ltd., New Delhi

In the result, all these appeals are dismissed

ITA 4978/DEL/2015[2009-10]Status: DisposedITAT Delhi11 Mar 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

Power Finance Corporation Ltd., New Delhi vs. ACIT, New Delhi

In the result, all these appeals are dismissed

ITA 4920/DEL/2015[2009-10]Status: DisposedITAT Delhi11 Mar 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…

Power Finance Corporation Ltd., New Delhi vs. ACIT, New Delhi

In the result, all these appeals are dismissed

ITA 4919/DEL/2015[2008-09]Status: DisposedITAT Delhi11 Mar 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Anadee Nath Misshra

For Appellant: Ms. Aggarta Gupta, CAFor Respondent: Smt. Sushma Singh, CIT(DR)

…stances of the case and in law, Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1 )(viia)(c) and 36(1 )(viii) contrary to the scheme laid by the ITAT decision in the case of Rural Electrification Corporation Ltd. (REC) Vs. Addl. CIT [2009] 34 SOT 159 (Delhi). 3. On the facts and circumstances of the case and in law, the Ld. CIT (A) has erred in directing the AO to allow deduction u/s 36(1)(viia)(c) and 36(1 )(viii) as per the scheme laid down by the ITAT decision in the case of Tourism Finance Corporation of India Vs .JCIT [2010] 2 ITR (Trib.)1 (Delhi). 4. The appellant craves leave to, add to…