“Section 26(1)(viii)”

Section References (mined)Section 26Section 26(1)(viii)1 judgments

Judgments citing Section 26(1)(viii)

India Infrastructure Finance Company Limited, Delhi vs. Assistant Commissioner of Income Tax, I.P. Estate, New Delhi

The appeal of the assessee is dismissed

ITA 5552/DEL/2024[2016-17]Status: DisposedITAT Delhi11 Feb 2026AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 115JSection 143(3)Section 154Section 250Section 36(1)Section 36(1)(vii)

allowance of deduction of INR 15,00,18,000/- was disallowed by holding that it is not allowable in terms of provision of section 26(1)(viii) of the Act. Page | 10 ITA No.4170/Del/2025 & 5552/Del/2024 29. Ld.AR further submits that in terms of section 36(1)(viii