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.

Pr. Commissioner of Income Tax Central 3 vs. Abhisar Buildwell P. Ltd

C.A. No.-006580-006580 - 2021Supreme Court24 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 153ASection 2(45)Section 4Section 5

…4. Commissioner of Income Tax- II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva) Ltd. (2015) 374 ITR 645 (Bombay) 5. Pr. Commissioner of Income Tax (Central), Bangalore and Ors. Vs. M/s. Delhi International Airport Pvt. Ltd. and Ors. (2022) 443 ITR 382 (Karnataka) 6. Commissioner of Income Tax (Central)-III Vs. Kabul Chawla (2016) 380 ITR 573 (Delhi) 7. Principal Commissioner of Income Tax, Central -2, New (2017) 395 ITR 526 (Delhi) CA No. 6580/2021 Etc. Page 40 of 59 Delhi Vs. Meeta Gutgutia 8. Chintels India Ltd. Vs. Deputy Commissioner of Income Tax – Circle -8, Delhi (2017) 397 ITR…

Pr. Commissioner of Income Tax (Central)-2 vs. M/S Bharat Hotels Limited

ITA - 170 / 2023HC Delhi22 Mar 2023

Section 14A

…$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 170/2023 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr Sanjay Kumar, Sr Standing Counsel. versus M/S BHARAT HOTELS LIMITED ..... Respondent Through: Ms Ananya Kapoor, Adv. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MS. JUSTICE TARA VITASTA GANJU O R D E R % 22.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.13594/2023 [Application filed on behalf of the appellant seeking condonation of delay of 250 days in re-filing the appeal]…

DCIT, Circle-1, New Delhi vs. Indian Farmers Fertiliser Cooperative Limited, New Delhi

In the result, appeal of the assessee is allowed

ITA 885/DEL/2021[2016-17]Status: DisposedITAT Delhi10 Feb 2023AY 2016-17

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmadcit Vs. Indian Farmers Fertiliser Circle – 1 Cooperative Limited New Delhi C-1, Iffco Sadan, District Centre Sake Place, Pan No. Aaaai 0050 M New Delhi – 110 017 (Appellant) (Respondent) & Indian Farmers Fertiliser Vs. Dcit Cooperative Limited Circle – 31(1), C-1, Iffco Sadan, District New Delhi Centre Sake Place, New Delhi – 110 017 Pan No. Aaaa 10050 M (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Revenue By Smt. Abha Rani Singh, Cit-(Dr) Date Of Hearing: 06.12.2022 Date Of Pronouncement: 10.02.2023

Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER DCIT Vs. Indian Farmers Fertiliser Circle – 1 Cooperative Limited New Delhi C-1, Iffco Sadan, District Centre Sake Place, PAN No. AAAAI 0050 M New Delhi – 110 017 (APPELLANT) (RESPONDENT) And Indian Farmers Fertiliser Vs. DCIT Cooperative Limited Circle – 31(1), C-1, Iffco Sadan, District New Delhi Centre Sake Place, New Delhi – 110 017 PAN No. AAAA 10050 M (APPELLANT) (RESPONDENT) Assessee by Shri Tarandeep Singh, Adv. Revenue by Smt. Abha Rani Singh, CIT-(DR) Date…

Indian Farmers Fertiliser Cooperative Ltd., New Delhi vs. DCIT, Circle-31(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 757/DEL/2021[2016-17]Status: DisposedITAT Delhi10 Feb 2023AY 2016-17

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmadcit Vs. Indian Farmers Fertiliser Circle – 1 Cooperative Limited New Delhi C-1, Iffco Sadan, District Centre Sake Place, Pan No. Aaaai 0050 M New Delhi – 110 017 (Appellant) (Respondent) & Indian Farmers Fertiliser Vs. Dcit Cooperative Limited Circle – 31(1), C-1, Iffco Sadan, District New Delhi Centre Sake Place, New Delhi – 110 017 Pan No. Aaaa 10050 M (Appellant) (Respondent) Assessee By Shri Tarandeep Singh, Adv. Revenue By Smt. Abha Rani Singh, Cit-(Dr) Date Of Hearing: 06.12.2022 Date Of Pronouncement: 10.02.2023

Section 143(3)Section 14ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER DCIT Vs. Indian Farmers Fertiliser Circle – 1 Cooperative Limited New Delhi C-1, Iffco Sadan, District Centre Sake Place, PAN No. AAAAI 0050 M New Delhi – 110 017 (APPELLANT) (RESPONDENT) And Indian Farmers Fertiliser Vs. DCIT Cooperative Limited Circle – 31(1), C-1, Iffco Sadan, District New Delhi Centre Sake Place, New Delhi – 110 017 PAN No. AAAA 10050 M (APPELLANT) (RESPONDENT) Assessee by Shri Tarandeep Singh, Adv. Revenue by Smt. Abha Rani Singh, CIT-(DR) Date…

Kalamkari Designs P.Ltd, New Delhi vs. DCIT, Circle-11(1), New Delhi

The appeal is allowed partly

ITA 1340/DEL/2022[2014-15]Status: DisposedITAT Delhi25 Jan 2023AY 2014-15

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No.1340/Del/2022, A.Y. 2014-15

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1340/Del/2022, A.Y. 2014-15 Kalamkari Designs Pvt. Ltd. Vs. DCIT, B-36 Sagar Apartments 6 Circle-11(1), Tilak Marg, New Delhi-110001 Kolkata PAN :AABCK2117N Appellant Respondent Assessee by Sh. Nishchay Khandelwal, CA Revenue by Sh. Anuj Garg, Sr. DR Date of hearing: 23.01.2023 Date of Pronouncement: 25.01.2023 ORDER Per Anubhav Sharma, JM : The appeal has been filed by the Assessee against order dated 27.04.2022 in Appeal No. CIT(A), Delhi 4/11598/201…

Assistant Commissioner of Income Tax, Circle - 1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 307/SRT/2022[2017-18]Status: DisposedITAT Surat18 Jan 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

Assistant Commissioner of Income Tax, Circle -1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, the appeal is partly allowed

ITA 274/SRT/2022[2013-14]Status: DisposedITAT Surat18 Jan 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.274 & 307/Srt/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner Of Enviro Control Pvt. Ltd., Income-Tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank Of Surat, Room No.108, 1St Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 8700 C (Assessee) (Respondent)

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.274 & 307/SRT/2022 ("नधा"रण वष" /Assessment Years: (2013-14 & 2017-18) (Virtual Court Hearing) Assistant Commissioner of Enviro Control Pvt. Ltd., Income-tax, Circle-1(1)(1), Vs. Enviro House, Opp. Bank of Surat, Room No.108, 1st Floor, Maharshtra, Ghod Dod Road, Surat- Aayakar Bhawan, Majura 395007 Gate, Surat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACE 8700 C (Assessee) (Respondent) "नधा"रती क" ओर से /Assessee by Shri Ankur A Shah, AR राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr. DR…

M/S. Barbeque Nation Hospitality Ltd., Bengaluru vs. Principal Commissioner of Income-Tax, (Central), Bengaluru

In the result, all three appeals by the assessee are partly allowed

ITA 488/BANG/2022[2015-16]Status: DisposedITAT Bangalore19 Dec 2022AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Madhusudan, U.A., AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 153ASection 263

…a settled position of law that in respect of unabated assessment years, no addition can be made in the absence of any incriminating material. The ld. AR relied on the following decisions in this regard:- 1. PCIT v. Delhi International Airport P. Ltd. [2022] 443 ITR 382 (Kar) 2. S.M. Kamal Pasha v. DCIT, ITA No.155/2017 dated 2.8.2022 (Kar) 3. PCIT v. Bhadani Financiers P. Ltd., [2021] SCC Online Del 4430. 4. CIT v. Alchemist Capital Ltd. [2022] SCC Online DEL 2665. 5. Trishul Buildtech & Infrastructure P. Ltd. v. DCIT, ITA No.107 to 109/Bang/2022 dated 14.11.2022. 8. The ld. AR submitted that when no addition c…

M/S. Barbeque Nation Hospitality Ltd., Bengaluru vs. Principal Commissioner of Income-Tax, (Central), Bengaluru

In the result, all three appeals by the assessee are partly allowed

ITA 487/BANG/2022[2013-14]Status: DisposedITAT Bangalore19 Dec 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Madhusudan, U.A., AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 153ASection 263

…a settled position of law that in respect of unabated assessment years, no addition can be made in the absence of any incriminating material. The ld. AR relied on the following decisions in this regard:- 1. PCIT v. Delhi International Airport P. Ltd. [2022] 443 ITR 382 (Kar) 2. S.M. Kamal Pasha v. DCIT, ITA No.155/2017 dated 2.8.2022 (Kar) 3. PCIT v. Bhadani Financiers P. Ltd., [2021] SCC Online Del 4430. 4. CIT v. Alchemist Capital Ltd. [2022] SCC Online DEL 2665. 5. Trishul Buildtech & Infrastructure P. Ltd. v. DCIT, ITA No.107 to 109/Bang/2022 dated 14.11.2022. 8. The ld. AR submitted that when no addition c…

M/S. Barbeque Nation Hospitality Ltd., Bengaluru vs. Principal Commissioner of Income-Tax, (Central), Bengaluru

In the result, all three appeals by the assessee are partly allowed

ITA 486/BANG/2022[2012-13]Status: DisposedITAT Bangalore19 Dec 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Madhusudan, U.A., AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt.CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 153ASection 263

…a settled position of law that in respect of unabated assessment years, no addition can be made in the absence of any incriminating material. The ld. AR relied on the following decisions in this regard:- 1. PCIT v. Delhi International Airport P. Ltd. [2022] 443 ITR 382 (Kar) 2. S.M. Kamal Pasha v. DCIT, ITA No.155/2017 dated 2.8.2022 (Kar) 3. PCIT v. Bhadani Financiers P. Ltd., [2021] SCC Online Del 4430. 4. CIT v. Alchemist Capital Ltd. [2022] SCC Online DEL 2665. 5. Trishul Buildtech & Infrastructure P. Ltd. v. DCIT, ITA No.107 to 109/Bang/2022 dated 14.11.2022. 8. The ld. AR submitted that when no addition c…

DCIT-Ltu - 2, Mumbai vs. Ambuja Cements Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2958/MUM/2019[2010-11]Status: DisposedITAT Mumbai07 Nov 2022AY 2010-11

Section 143(3)Section 14A

…ITA Nos. 1889 and 1241/Mum/2018, 2384, 2958, 3475 and 3843/Mum/2019 Assessment years: 2010-11, 2011-12 and 2012-13 Page 1 of 99 THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] ITA No.2384 and 3475/Mum/2019 and 1241/Mum/2018 Assessment years: 2010-11, 2011-12 and 2012-13 Ambuja Cement Limited .…………………………Appellant (formerly known as Gujarat Ambuja Cements Ltd.) Elegant Business Park, MIDC Cross Road B, Andheri (E) Mumbai 400 059 [PAN: AAACG0569P] Vs. Additional Commissioner of Income Tax Large Tax Payer Unit, Mumbai ……………...………