What is PCIT v. Delhi International Airport (P) Ltd. authority for?

Section 14A, read with Rule 8D, does not apply if no exempt income was earned or is receivable in the relevant assessment year. Amendments to Section 14A are generally clarificatory and applied prospectively.

Which sections of the Income Tax Act does PCIT v. Delhi International Airport (P) Ltd. come up under?

It is most often cited in judgments turning on Section 115JB, Section 14A, Section 37(1), Section 153A, Section 143(3), Section 35AD.

PCIT v. Delhi International Airport (P) Ltd. (144 Taxmann.com 80)

Q: How many judgments cite PCIT v. Delhi International Airport (P) Ltd.?

62 judgments on BharatTax cite PCIT v. Delhi International Airport (P) Ltd. (144 Taxmann.com 80), spanning 2022 to 2025.

Hemant Naresh Agarwal, Surat vs. Assistant Commissioner of Income Tax, Central Cir. 4, Surat

In the result, appeal of assessee is dismissed

ITA 170/SRT/2023[2020-21]Status: DisposedITAT Surat24 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआ.(खो और ज).सं /It(Ss)A No.68 & 70/Srt/2023 Assessment Years: 2015-16 & 2018-19 (Physical Court Hearing) Deputy Commissioner Of Hemant Naresh Agarwal बनाम/ Income-Tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5Th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./Ita.No.170/Srt/2023 Assessment Year: 2020-21 Hemant Naresh Agarwal Assistant Commissioner Of बनाम/ 701, Shree Shyam Awas, Bhatar Income-Tax, Central Circle-4, Vs. Road, Near Vidhya Bharti School, Surat, Aaykar Bhawan, Surat-395 010 Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Auppa 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Kiran K. Shah राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई की तारीख/Date Of Hearing 18/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 24/10/2025

Section 143(3)Section 250Section 292CSection 69

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आ.(खो और ज).सं /IT(SS)A No.68 and 70/SRT/2023 Assessment Years: 2015-16 & 2018-19 (Physical court hearing) Deputy Commissioner of Hemant Naresh Agarwal बनाम/ Income-tax, Central Circle-4, 701, Shree Shyam Awas, Bhatar Vs. Surat Room No.508, 5th Floor, Road, Near Vidhya Bharti School, Aayakar Bhawan, Majura Surat-395 010 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AUPPA 9003 J (अपीलाथ"/Appellant) (""थ" /Respondent) आयकर अपील सं./ITA.No.170/SRT/2023 Assess…

Mahadhan Agritech Limited (Formerly Known As Smartchem Technologies Limited ), Mumbai vs. Deputy Commissioner of Income Tax, Central Circle -8(1), Mumbai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3937/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

DCIT Central Circle 8(1), Mumbai vs. Mahadhan Agritech Limited, Pune

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 3569/MUM/2024[2019-20]Status: DisposedITAT Mumbai24 Jul 2025AY 2019-20

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

Mahadhan Agritech Limited (Formerly Known As Smartchem Technologies Ltd, Mumbai vs. Commissioner of Income Tax(Appeal)--50, Mumai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2229/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jul 2025AY 2018-19

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

Mahadhan Agritech Limited (Formerly Known As Smartech Technologies Ltd, Mumbai vs. Commissioner of Income Tax (Appeals)-Mumbai.50, Mumbai

In the result, the appeals filed by the assessee are allowed, and the appeal filed by the Revenue is dismissed

ITA 2227/MUM/2024[2017-18]Status: DisposedITAT Mumbai24 Jul 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115JSection 132Section 143(3)Section 153ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.2228/Mum/2024 (Assessment Year :2016-17) ITA No.3937/Mum/2024 (Assessment Year :2019-20) Mahadhan AgriTech Limited Vs. Assistant Commissioner (Formerly known as of Income Tax, Central Smartchem Technologies Circle 8(1), Mumbai Ltd.) Survey No.93, Sai Hira Mundhwa, Pune-411036 PAN/GIR No.AACCA5046P (Appellant) .. (Respondent) Dy.Commissioner of Vs. Mahadhan AgriTech Income Tax, Central Limited Circle 8(1), Mumbai (Formerly known as Smartchem Technologies Ltd.) Survey N…

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:…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 237/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 May 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore

Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year : 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary – 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement : 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos. 234, 235,…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 236/BANG/2020[2010-11]Status: DisposedITAT Bangalore29 May 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore

Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year : 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary – 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement : 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos. 234, 235,…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

ITA 235/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 May 2025AY 2009-10

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore

Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL "A" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year: 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary - 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement: 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos.234, 235, 236…

M/S. Eagle Traders & Logistics, Bellary vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 234/BANG/2020[2008-09]Status: DisposedITAT Bangalore29 May 2025AY 2008-09

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore

Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

…IN INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.234 to 237/Bang/2020 Assessment Year : 2008-09 to 2011-12 M/s. Eagle Traders and Logistics, Vs. DCIT, 126/18, 1st Cross, Nehru Colony, Central Circle –2(3), Bellary – 583 101. Bangalore. PAN :AACFE 4265 D APPELLANT RESPONDENT Assessee by : Shri. Prashanth G S, CA Revenue by : Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.05.2025 Date of Pronouncement : 29.05.2025 ORDER Per Laxmi Prasad Sahu, Accountant Member : All these ITA Nos. 234, 235,…

M/S Jsw Infrastruture Limited, Mumbai vs. DCIT Circle-5(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6015/MUM/2024[2018-19]Status: DisposedITAT Mumbai23 Jan 2025AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2018-19 M/S Jsw Infrastructure Ltd., Dy. Cit, Circle 5(2)(1), Jsw Centre Bandra Kurla Complex, Aayakar Bhavan, Maharishi Karve Bandra (East), Vs. Road, New Marine Lines, Churchgate, Mumbai-400051. Mumbai-400020. Pan No. Aabcj 6721 D Appellant Respondent

For Appellant: Ms. Vinita NaraFor Respondent: 02/01/2025

Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAJ KUMAR CHAUHAN (JUDICIAL MEMBER) Assessment Year: 2018-19 M/s JSW Infrastructure Ltd., Dy. CIT, Circle 5(2)(1), JSW Centre Bandra Kurla Complex, Aayakar Bhavan, Maharishi Karve Bandra (East), Vs. Road, New Marine Lines, Churchgate, Mumbai-400051. Mumbai-400020. PAN NO. AABCJ 6721 D Appellant Respondent Assessee by : Ms. Vinita Nara : Ms. Kanupriya Damor, Sr. DR Revenue by : 02/01/2025 Date of Hearing : 23/01/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assess…

Dy. Commissioner of Income Tax, Aayakar Bhawan vs. Rockman Industries Limited, Focal Point

In the result order of CIT(A) is sustained as passed and the appeal of the Revenue is partly allowed for statistical purposes

ITA 84/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh25 Nov 2024AY 2020-21