PCIT v. Amadeus India (P.) Ltd.

145 Taxmann.com 311High Court2022#10177 most cited

What is PCIT v. Amadeus India (P.) Ltd. authority for?

Section 14A of the Income Tax Act does not apply if no exempt income has been received or is receivable during the relevant previous year, as the section envisages the actual receipt of income not includible in total income.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

PCIT v. Amadeus India (P.) Ltd. · Section 14A · exempt income · no exempt income · disallowance under Section 14A · Delhi High Court · actual receipt of income

Sections most often in play

Section 14ASection 43BSection 115JBSection 143(3)Section 144Section 28Section 36(1)(vii)Section 36(2)

Issues it is cited on

wholly and exclusively for businesssection 36(2)prohibited by lawbusiness expediencysection 36(1)(vii)short term capital gainsdisallowance under section 14aspecified authoritymercantile system of accountingsection 50fair market valueshort term capital gain

Judgments citing PCIT v. Amadeus India (P.) Ltd.

The Asst. CIT., Circle-1(1), Baroda vs. Ambalal Sarabhai Enterprises Limited, Baroda

In the result, the appeal is allowed for statistical purposes

ITA 2033/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &
Section 115JSection 14ASection 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Deputy Commissioner of Wadi Wadi, Income Tax, Baroda-390023 Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Ltd. Circle-1(1)(1), Wadi Wadi, Vadodara Baroda-390023 [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment…

Ambalal Sarabhai Enterprises Limited, Baroda vs. The Dy.CIT., Circle-1(1), Baroda

In the result, the appeal is allowed for statistical purposes

ITA 1807/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &
Section 115JSection 14ASection 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Deputy Commissioner of Wadi Wadi, Income Tax, Baroda-390023 Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Ltd. Circle-1(1)(1), Wadi Wadi, Vadodara Baroda-390023 [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment…

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax-1(1)(1), Baroda

In the result, the appeal is allowed for statistical purposes

ITA 954/AHD/2016[2011-12]Status: FixedITAT Ahmedabad08 Jul 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Respondent byFor Respondent: Shri Bandish Soparkar, A.R
Section 115JSection 144Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Wadi Wadi, Baroda-390023 Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Circle-1(1)(1), Vadodara Ltd. Wadi Wadi, Baroda-390023 [PAN No.AABCA6893K] (Appellant) (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment Year: 20…

The Dy.Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhi Enterprises Limited, Vadodara

In the result, the appeal is allowed for statistical purposes

ITA 1315/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad08 Jul 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri Alpesh Parmar, CIT DR &
Section 115JSection 144Section 50

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.954/Ahd/2016 (Assessment Year: 2011-12) Ambalal Sarabhai Enterprises Ltd. Vs. Deputy Commissioner of Wadi Wadi, Baroda-390023 Income Tax, Circle-1(1)(1), Vadodara [PAN No.AABCA6893K] (Appellant) .. (Respondent) I.T.A. No.1315/Ahd/2016 (Assessment Year: 2011-12) Deputy Commissioner of Income Vs. Ambalal Sarabhai Enterprises Tax, Circle-1(1)(1), Vadodara Ltd. Wadi Wadi, Baroda-390023 [PAN No.AABCA6893K] (Appellant) (Respondent) I.T.A. No.1807/Ahd/2017 (Assessment Year:…

ACIT Circle 3, Lucknow vs. Rajdhani Nagar Sahkari Bank Ltd, Lucknow

In the result, the appeal of the assessee in ITA

ITA 141/LKW/2024[2016-17]Status: DisposedITAT Lucknow22 May 2025AY 2016-17

Bench: Shri Kul Bharat & Before Shri Kul Bharat & Before Shri Kul Bharat & Shri Nikhil Choudharyshri Nikhil Choudharyshri Nikhil Choudharyita Nos. 112 To 114/Lkw/2024 A.Ys. 2015-16 To 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari Vs. Dcit Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Rai Marg, Lucknow-226001. 226001. Alambagh, Lucknow-226006 226006 Pan:Aaaar1269D (Appellant) (Respondent) (Respondent) A.Y.2016-17 Acit Circle-3 Vs. Rajdhani Nagar Sahkari Bank Rajdhani Nagar Sahkari Bank 57 Ram Tirath Marg Pratyaksh 57 Ram Tirath Marg Pratyaksh Ltd Kar Bhawan, Lucknow Kar Bhawan, Lucknow-226001 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Alambagh, Lucknow-226006 226006 Pan: Aaaar1269D (Appellant) (Respondent) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Addl. Cit- Dr Date Of Hearing: 28.04.2025 Date Of Pronouncement: Date Of Pronouncement: 22.05.2025 O R D E R Per Bench.: These Four Appeals Have Been Have Been Filed For The Assessment Years 2015 For The Assessment Years 2015-16, 2016- 17 & 2017-18 By The Assessee & Revenue Ssessee & Revenue Against The Respective Orders Of The Respective Orders Of The Ld. Cit(A)/Nfac, Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024. While The Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Assessee Is In Appeal In Assessment Years 2015 Assessee Is In Appeal In Assessment Years 2015-16, 2016-17 & 2017-18, The Revenue 18, The Revenue

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl
Section 36(1)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos. 112 to 114/LKW/2024 A.Ys. 2015-16 to 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari vs. DCIT Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555GA/86, Sardari Khera, 555GA/86, Sardari Khera, Rai Marg, Lucknow-226001. 22600…

Rajdhani Nagar Sahkari Bank Ltd, Lucknow vs. Dy.CIT, Lucknow

ITA 114/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 May 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

For Appellant: Sh. K.R. Rastogi, C.AFor Respondent: Sh. Sanjeev Krishna Sharma, Addl. CIT-DR
Section 36(1)(v)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.112 to 114/LKW/2024 A.Ys.2015-16 to 2017-18 Rajdhani Nagar Sahkari Bank Ltd vs. DCIT 555GA/86, Sardari Khera, Alambagh, Lucknow-226006 P.K. Complex, Raja Ram Mohan Rai Marg, Lucknow-226001. PAN:AAAAR1269D (Appellant) (Respondent) ITA No.141/LKW/2024 A.Y.2016-17 ACIT Circle-3 vs. Rajdhani Nagar Sahkari Bank Ltd 57 Ram Tirath Marg Pratyaksh Kar Bhawan, Lucknow-226001 555GA/86, Sardari Khera, Alambagh, Lucknow-226006 PAN: AAAAR1269D (Appellant) (Respondent) Asses…

Mahadev Enclave Pvt. Ltd., Jaipur vs. PCIT(Central), Jaipur

In the result, the appeal of the assessee is allowed

ITA 636/JPR/2024[2019-20]Status: DisposedITAT Jaipur22 Jul 2024AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Anil Dhaka (CIT)
Section 10Section 143(3)Section 14ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 636/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Mahadev Enclave Private PCIT Vs. Limited, (Central), Jaipur B 37 Ayodhya Marg, Hanuman Nagar, Khatipura, S.O., Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 9213 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh…

N. K. Proteins Ltd., Ahmedabad vs. The Assistant Commissioner of Income Tax, Circle-3(1)(1), Ahmedabad

ITA 313/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad12 Jun 2024AY 2017-18

Bench: Or During The Course Of Hearing Of The Appeal.”

For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Ketan Gajjar, CIT-D.R
Section 115JSection 14ASection 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member Assessment Year : 2017-18 N.K. Proteins Ltd., The ACIT, 7th Floor, Popular House, Circle-3(1)(1), Ashram Road, Ahmedabad Vs Ahmedabad PAN: AAACN9377N (Respondent) (Appellant) Assessee by: Shri Vartik Choksi, A.R. Revenue by: Shri Ketan Gajjar, CIT-D.R. Date of hearing : 03-06-2024 Date of pronouncement : 12-06-2024 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commission…

Deputy Commissioner of Income Tax Central Circle 1(1), Ahmedabad vs. Astral Limited, Ahmedabad

In the result, ground number 2 of the Department’s appeal is dismissed

ITA 921/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad04 Jun 2024AY 2018-19

Bench: The First Appellate Authority Which Has Been Decided By The Ld. Cit(A) Vide The Impugned Order. The Revenue Is In Appeal Us Before Us.

For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Pratik Sharma, Sr. D.R
Section 143(3)Section 144C(3)Section 14ASection 92C

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Siddhartha Nautiyal, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Assessment Year 2018-19 The DCIT, Astral Limited Central Circle-1(1), 207/1, Astral House, Ahmedabad Vs B/H Rajpath Club (Appellant) Off S.G. Highway, Ahmedabad-380059 PAN: AABCA2951N (Respondent) Assessee by: Shri Vartik Choksi, A.R. Revenue by: Shri Pratik Sharma, Sr. D.R. Date of hearing : 22-05-2024 Date of pronouncement : 04-06-2024 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:- This appeal is filed by the Revenue against the order…

JCIT, Special Range-1, New Delhi vs. Axis Risk Consulting Services Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2920/DEL/2018[2012-13]Status: DisposedITAT Delhi14 Feb 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Dr. Anupama Singh, Sr.DR
Section 143(3)Section 144C(3)Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2920/DEL/2018 Assessment Year 2012-13 JCIT, Special Range-1 Axis Risk Consulting Services P. Ltd. New Delhi Vs. Delhi Information Technology Park Shastri Park Delhi. TAN/PAN: AAECA9833G (Appellant) (Respondent) Appellant by: Shri Vishal Kalra, Adv. Shri Ankit Sahani, Adv. Mr. Yishu Goel, AR Respondent by: Dr. Anupama Singh, Sr.DR Date of hearing: 19 12 2023 Date of pronouncement: 14 02 2024 O R D E R PER PRADIP KUMAR KEDIA-A.M. : The captioned appeal is dir…

PCIT v. Amadeus India (P.) Ltd. (145 Taxmann.com 311) — Cited in 10 Judgments | BharatTax