Effective Teleservices Pvt. Ltd. v. PCIT

160 Taxmann.com 689Reported decision#7693 most cited

What is Effective Teleservices Pvt. Ltd. v. PCIT authority for?

Rental income derived from a property that is an investment, rather than a business asset of an IT services company, is taxable under the head 'Income from house property' and not as business income.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

Effective Teleservices Pvt. Ltd. v. PCIT · income from house property · business income · rental income · investment property · IT services company · section 22 · section 23 · section 24

Sections most often in play

Section 115JBSection 143(3)Section 14ASection 158A(1)Section 24Section 35DDASection 36(1)(vii)Section 36(1)(viii)

Issues it is cited on

depreciation on leased assetssection 2(26)section 36(2)(i)section 129(1)section 35ddasection 158asection 4asection 36(1)(viii)minimum alternate taxsection 35ddsection 35dsection 40a(9)

Judgments citing Effective Teleservices Pvt. Ltd. v. PCIT

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 740/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 738/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 736/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 735/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 728/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 726/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 725/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2015-16

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member | ITA Nos & Asst. Years | Appellant | |-----------------------|-------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------| | 722/Ahd/2023 TO 728/Ahd/2023 2012-13 TO 2018-19 | National Dairy Development Board Post Box No. 40, Jagnath Mahadev Mandir, Anand-388001, Gujarat | Dy. CIT, Anand Circle, Anand | | 735/Ahd/2023 TO 740/Ahd…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 724/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 723/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Dy.CIT, Anand Circle, Anand

In the result, the appeals filed by the Revenue in ITA Nos

ITA 722/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA Nos & Appellant Respondent Asst. Years National Dairy Dy. CIT, 722/Ahd/2023 Development Anand Circle, TO Board Anand 728/Ahd/2023 Post Box No. 40, Jagnath Mahadev 2012-13 Mandir, To Anand-388001, 2018-19 Gujarat 735/Ahd/2023 ACIT, National Dairy TO Development Anand Circle, 740/Ahd/2023 Anand Board Post Box No. 40, 2012-13, 2014-15 Jagnath Mahadev to 2018-19 & Mandir, 742/Ahd/2023 Anand-388001, 2013-14 Gujarat PAN AABCN2029C Assessee Shri Milin Mehta,…

National Dairy Development Board, Anand vs. The Asstt. Commissioner of Income Tax, Anand Circle, Anand

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2994/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No. 2004/Ahd/2014 (Assessment Year: 2010-11) National Dairy Development Vs. The Assistant Commissioner Board, of Income Tax, P.O. Box No. 40, Anand, Anand Circle, Gujarat-388001 Anand [PAN No.AABCN2029C] (Appellant) (Respondent) .. I.T.A. No. 1873/Ahd/2014 (Assessment Year: 2010-11) The Assistant Commissioner of Vs. National Dairy Development Income Tax, Board, Anand Circle, P.O. Box No. 40, Anand, Anand Gujarat-388001 [PAN No.AABCN2029C] (Appellant)…

The Dy.Commissioner of Income Tax., Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2954/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad17 May 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No. 2004/Ahd/2014 (Assessment Year: 2010-11) National Dairy Development Vs. The Assistant Commissioner Board, of Income Tax, P.O. Box No. 40, Anand, Anand Circle, Gujarat-388001 Anand [PAN No.AABCN2029C] (Appellant) (Respondent) .. I.T.A. No. 1873/Ahd/2014 (Assessment Year: 2010-11) The Assistant Commissioner of Vs. National Dairy Development Income Tax, Board, Anand Circle, P.O. Box No. 40, Anand, Anand Gujarat-388001 [PAN No.AABCN2029C] (Appellant)…

National Dairy Development Board, Anand vs. The ACIT., Anand Circle, Anand

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 2004/AHD/2014[2010-11]Status: DisposedITAT Ahmedabad17 May 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No. 2004/Ahd/2014 (Assessment Year: 2010-11) National Dairy Development Vs. The Assistant Commissioner Board, of Income Tax, P.O. Box No. 40, Anand, Anand Circle, Gujarat-388001 Anand [PAN No.AABCN2029C] (Appellant) (Respondent) .. I.T.A. No. 1873/Ahd/2014 (Assessment Year: 2010-11) The Assistant Commissioner of Vs. National Dairy Development Income Tax, Board, Anand Circle, P.O. Box No. 40, Anand, Anand Gujarat-388001 [PAN No.AABCN2029C] (Appellant)…

The ACIT, Anand Circle, Anand vs. National Dairy Development Board, Anand

In the result, Ground No. 7 of the assessee’s appeal is allowed for statistical purposes

ITA 1873/AHD/2014[2010-11]Status: PendingITAT Ahmedabad17 May 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah & Ms. Aparna Parlekr A.RsFor Respondent: Shri Sudhendu Das, CIT DR
Section 14ASection 36(1)(viii)Section 36(1)(xii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. No. 2004/Ahd/2014 (Assessment Year: 2010-11) National Dairy Development Vs. The Assistant Commissioner Board, of Income Tax, P.O. Box No. 40, Anand, Anand Circle, Gujarat-388001 Anand [PAN No.AABCN2029C] (Appellant) (Respondent) .. I.T.A. No. 1873/Ahd/2014 (Assessment Year: 2010-11) The Assistant Commissioner of Vs. National Dairy Development Income Tax, Board, Anand Circle, P.O. Box No. 40, Anand, Anand Gujarat-388001 [PAN No.AABCN2029C] (Appellant)…

Effective Teleservices Pvt. Ltd. v. PCIT (160 Taxmann.com 689) — Cited in 14 Judgments | BharatTax