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1,279 results for “disallowance”+ Section 36(1)(viii)clear

Sorted by relevance

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Key Topics

Addition to Income64Disallowance43Section 153A31Section 14731Search & Seizure30Section 143(3)27Deduction25Section 69A18Section 92C17Section 132

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)

disallowance of Rs.5584,57,541/- under section 36(1)(vii) and\nsection 36(1) (viia) (c) of the Act i.e., deductions under both section is\nindependent on each other?\"\n4. Since the issue raised by the revenue and assessee relating to the issue of\ndeduction claimed u/s 36(1)(viii

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

ITA 578/DEL/2025[2019-20]Status: Disposed

Showing 1–20 of 1,279 · Page 1 of 64

...
16
Section 3513
Section 14312
ITAT Delhi
12 Feb 2026
AY 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)

disallowance of Rs.5584,57,541/- under section 36(1)(vii) and\nsection 36(1) (viia) (c) of the Act i.e., deductions under both section is\nindependent on each other?\"\n4. Since the issue raised by the revenue and assessee relating to the issue of\ndeduction claimed u/s 36(1)(viii

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)

disallowance of Rs.5584,57,541/- under section 36(1)(vii) and\nsection 36(1) (viia) (c) of the Act i.e., deductions under both section is\nindependent on each other?\"\n4. Since the issue raised by the revenue and assessee relating to the issue of\ndeduction claimed u/s 36(1)(viii

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)

disallowance of Rs.5584,57,541/- under section 36(1)(vii) and\nsection 36(1) (viia) (c) of the Act i.e., deductions under both section is\nindependent on each other?\"\n4. Since the issue raised by the revenue and assessee relating to the issue of\ndeduction claimed u/s 36(1)(viii

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)

disallowance of Rs.5584,57,541/- under section 36(1)(vii) and\nsection 36(1) (viia) (c) of the Act i.e., deductions under both section is\nindependent on each other?\"\n4. Since the issue raised by the revenue and assessee relating to the issue of\ndeduction claimed u/s 36(1)(viii

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)

disallowance of Rs.5584,57,541/- under section 36(1)(vii) and\nsection 36(1) (viia) (c) of the Act i.e., deductions under both section is\nindependent on each other?\"\n4. Since the issue raised by the revenue and assessee relating to the issue of\ndeduction claimed u/s 36(1)(viii

PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, CIRCLE- 19(2), NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7273/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

disallowance of Rs. 1,76,16,528/- under section 36(1)(viii) and disallowance of Rs. 9,69,602/- under

M/S. PTC INDIA FINANCIAL SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2162/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

disallowance of Rs. 1,76,16,528/- under section 36(1)(viii) and disallowance of Rs. 9,69,602/- under

ACIT, NEW DELHI vs. M/S. PTC INDIA FINANCIAL SERVICES LTD., NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 2175/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

disallowance of Rs. 1,76,16,528/- under section 36(1)(viii) and disallowance of Rs. 9,69,602/- under

ADDL. CIT, SPECIAL RANGE- 7, NEW DELHI vs. PTC INDIA FINANCIAL SERVICES LTD, NEW DELHI

In the result, the appeals of the assessee for AY 2013-14 and 2014-15

ITA 7433/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year 2013-14 & Asstt. Year 2014-15

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 234BSection 36(1)(viii)Section 37

disallowance of Rs. 1,76,16,528/- under section 36(1)(viii) and disallowance of Rs. 9,69,602/- under

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)

1)(viii) of the Income Tax Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in law and on facts in confirming disallowance of Rs. 36,45,565/- under section

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)

1)(viii) of the Income Tax Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in law and on facts in confirming disallowance of Rs. 36,45,565/- under section

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)

1)(viii) of the Income Tax Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in law and on facts in confirming disallowance of Rs. 36,45,565/- under section

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)

1)(viii) of the Income Tax Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in law and on facts in confirming disallowance of Rs. 36,45,565/- under section

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)

1)(viii) of the Income Tax Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in law and on facts in confirming disallowance of Rs. 36,45,565/- under section

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)

1)(viii) of the Income Tax Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in law and on facts in confirming disallowance of Rs. 36,45,565/- under section

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)

1)(viii) of the Income Tax Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in law and on facts in confirming disallowance of Rs. 36,45,565/- under section

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)

1)(viii) of the Income Tax Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in law and on facts in confirming disallowance of Rs. 36,45,565/- under section

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)

1)(viii) of the Income Tax Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in law and on facts in confirming disallowance of Rs. 36,45,565/- under section

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)

1)(viii) of the Income Tax Act. 6. On the facts and circumstances of the case, the learned CIT(A) has erred in law and on facts in confirming disallowance of Rs. 36,45,565/- under section