INDIA INFRASTRUCTURE FINANCE COMPANY LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, I.P. ESTATE, NEW DELHI
ITA 5552/DEL/2024[2016-17]Status: DisposedITAT Delhi11 Feb 2026AY 2016-17
Section 115JSection 143(3)Section 154Section 250Section 36(1)Section 36(1)(vii)
allowance of deduction of\nINR 15,00,18,000/- was disallowed by holding that it is not allowable\nin terms of provision of section 26(1)(viii) of the Act.\nPage | 10\nITA No.4170/Del/2025 & 5552/Del/2024\n29. Ld.AR further submits that in terms of section 36(1)(viii) of the\nAct
