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Section 36(1)(viii) Deduction Allowed for Renewable Energy Financing Business
Case Law Details
- Case Name
- Indian Renewable Energy Development Agency Limited Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Delhi
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Indian Renewable Energy Development Agency Limited Vs DCIT (ITAT Delhi)
IREDA Wins Big Across Years: Delhi ITAT Allows 36(1)(viii) Deduction, Treats Interest & Ancillary Receipts as Business Income; 14A, 40(a)(ia) & Depreciation Issues Settled
Delhi ITAT ‘C’ Bench in Indian Renewable Energy Development Agency Ltd. Vs. DCIT & cross appeals by Revenue [ITA Nos. 2566 to 2573 & 2910 to 2917/Del/2024, AYs 2010-11 to 2013-14 & 2015-16 to 2018-19, order dated 31.12.2025] largely allowed Assessee’s appeals and dismissed Revenue’s appeals, holding that IREDA, a PSU u...





