“Section 36(1)(viii)(h)”

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

Judgments citing Section 36(1)(viii)(h)

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

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmarec Limited, C/O D-22, Second Floor, South Extension 1, New Delhi – 110 049

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR

Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B': NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA

JCIT(OSD), Range-10, New Delhi, C.R. Building ITO vs. Rural Electrification Corporation Ltd., Kasturba Nagar

ITA 579/DEL/2025[2021-22]Status: DisposedITAT Delhi12 Feb 2026AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmarec Limited, C/O D-22, Second Floor, South Extension 1, New Delhi – 110 049

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR

Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B': NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA

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

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR

Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B': NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA

JCIT(OSD), Range-10, New Delhi, ITO C.R. Building vs. Rural Electrification Corporation Ltd., Kasturba Nagar

ITA 577/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharmarec Limited, C/O D-22, Second Floor, South Extension 1, New Delhi – 110 049

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR

Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B': NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA

Rec Limited, New Delhi vs. ACIT-10 (OSD), Delhi, New Delhi

ITA 320/DEL/2025[2019-20]Status: DisposedITAT Delhi12 Feb 2026AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmarec Limited, C/O D-22, Second Floor, South Extension 1, New Delhi – 110 049

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Ms. Pooja Swroop, CITDR

Section 36(1)(vii)Section 36(1)(viia)Section 36(1)(viii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B': NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI

Rec Limited, New Delhi vs. ACIT-10 (OSD), Delhi, New Delhi

In the result, appeals filed by the revenue in the AY 2020-21 and AY

ITA 319/DEL/2025[2018-19]Status: DisposedITAT Delhi12 Feb 2026AY 2018-19

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

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