Delhi ITAT trims Revenue’s case, revamping only Section 14A calculation

DCIT Vs NHPC Ltd (ITAT Delhi)

Delhi ITAT trims Revenue’s case, revamping only the 14A calculation

The disputes arose from CIT(A) orders that had set aside disallowances made by the AO for AY 2017‑18 & AY 2018‑19. The decision was pronounced on 29 Oct 2025.

80‑IA deduction – no interference

AO had denied a portion of the 80‑IA deduction claimed by NHPC. The Tribunal noted that it had already allowed similar claims in the company’s earlier assessment years. Citing its own decision in ITA No.

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