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“Section 36(1)(viii)(h)”

Section References (mined)Section 36Section 36(1)(viii)(h)6 judgments

JCIT(OSD), RANGE-10, NEW DELHI , C.R. BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD., KASTURBA NAGAR

ITA 609/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21
For Appellant: \nShri Ashwani Taneja, AdvocateFor Respondent: \nMs. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

brought to our notice\nthe detailed findings of the AO, particularly the page 32 of the order along\nwith provisions of section 36(1)(viii)(h). Further she brought to our notice\npages 33 and 34 of the assessment order and submitted that the loans are\ngranted for more than

JCIT(OSD), RANGE-10, NEW DELHI , C.R. BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

In the result, appeals filed by the revenue in the AY 2020-21 and AY\n2021-22 are dismissed

ITA 579/DEL/2025[2021-22]Status: DisposedITAT Delhi12 Feb 2026AY 2021-22
For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

brought to our notice\nthe detailed findings of the AO, particularly the page 32 of the order along\nwith provisions of section 36(1)(viii)(h). Further she brought to our notice\npages 33 and 34 of the assessment order and submitted that the loans are\ngranted for more than

JCIT(OSD), RANGE-10, NEW DELHI , CR BUILDING ITO vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

ITA 578/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Feb 2026AY 2019-20
For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

brought to our notice\nthe detailed findings of the AO, particularly the page 32 of the order along\nwith provisions of section 36(1)(viii)(h). Further she brought to our notice\npages 33 and 34 of the assessment order and submitted that the loans are\ngranted for more than

JCIT(OSD), RANGE-10, NEW DELHI , ITO C.R. BUILDING vs. RURAL ELECTRIFICATION CORPORATION LTD. , KASTURBA NAGAR

In the result, appeals filed by the revenue in the AY 2020-21 and AY\n2021-22 are dismissed

ITA 577/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19
For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

brought to our notice\nthe detailed findings of the AO, particularly the page 32 of the order along\nwith provisions of section 36(1)(viii)(h). Further she brought to our notice\npages 33 and 34 of the assessment order and submitted that the loans are\ngranted for more than

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

ITA 320/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Feb 2026AY 2019-20
For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

brought to our notice\nthe detailed findings of the AO, particularly the page 32 of the order along\nwith provisions of section 36(1)(viii)(h). Further she brought to our notice\npages 33 and 34 of the assessment order and submitted that the loans are\ngranted for more than

REC LIMITED,NEW DELHI vs. ACIT-10 (OSD), DELHI, NEW DELHI

ITA 319/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19
For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR
Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

brought to our notice\nthe detailed findings of the AO, particularly the page 32 of the order along\nwith provisions of section 36(1)(viii)(h). Further she brought to our notice\npages 33 and 34 of the assessment order and submitted that the loans are\ngranted for more than