PCIT v. GVK Jaipur Expressway

100 Taxmann.com 96Supreme Court of India2018#8579 most cited

What is PCIT v. GVK Jaipur Expressway authority for?

The Supreme Court has affirmed that developers of roadways, operating on a Build-Operate-Transfer (BOT) basis, are eligible to claim depreciation on the roads constructed. This decision supports the assessee's claim against the Revenue's challenge.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

PCIT v. GVK Jaipur Expressway · Supreme Court · depreciation on roads · BOT basis · Section 32 · intangible assets · enduring benefit · ready for use · commercial rights · opening WDV

Also reported as

259 Taxmann 429

Sections most often in play

Section 32Section 32 of the ActSection 32(1)(i)Section 32(1)(i) of the ActSection 32(1)(ii)Section 32(1)(ii) of the Act

Issues it is cited on

section 32(1)(i)section 119(1)ready for usesection 119(2)(a)opening wdvsection 52section 32(1)(ii)commercial rightssection 119(2)section 32(1)enduring benefitintangible assets

Judgments citing PCIT v. GVK Jaipur Expressway

Jharkhand Road Projects Implementation Co. Ltd, Ranchi vs. DCIT Cent. Circle-1, Ranchi

In the result, the grounds of appeal raised by the assessee are partly allowed

ITA 92/RAN/2019[2014-15]Status: DisposedITAT Ranchi07 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 32Section 32(1)(i)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 91 & 92/Ran/2019 (Assessment Year-2013-14 and 2014-15) (Virtual Hearing) Jharkhand Road Projects D.C.I.T., Implementation Company Limited, Central Circle-1, Vs. Road No. 5, Ashok Nagar, Ranchi. Ranchi-834002 PAN No. AACCJ 2207 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Bhupal Rupalli, A.R. Department represented by Shri Sanjay Kumar, CIT-DR. Date of hearing 11/03/2025 Date of pronouncement 11/03/2025 O R D E R PER: BENCH 1. T…

Jharkhand Road Projects Implementation Company Limited, Ranchi vs. DCIT, C.C.-1, Ranchi

In the result, the grounds of appeal raised by the assessee are partly allowed

ITA 91/RAN/2019[2013-14]Status: DisposedITAT Ranchi07 Apr 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 32Section 32(1)(i)Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER I.T.A. No. 91 & 92/Ran/2019 (Assessment Year-2013-14 and 2014-15) (Virtual Hearing) Jharkhand Road Projects D.C.I.T., Implementation Company Limited, Central Circle-1, Vs. Road No. 5, Ashok Nagar, Ranchi. Ranchi-834002 PAN No. AACCJ 2207 M Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri Bhupal Rupalli, A.R. Department represented by Shri Sanjay Kumar, CIT-DR. Date of hearing 11/03/2025 Date of pronouncement 11/03/2025 O R D E R PER: BENCH 1. T…

Income Tax Officer-1(1)(1), Mumbai vs. Andhra Pradesh Expressway Ltd, Mumbai

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 999/MUM/2023[2014-2015]Status: DisposedITAT Mumbai25 Aug 2023AY 2014-2015
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

Income Tax Officer-1(1)(1), Mumbai vs. Andra Pradesh Expressway Ltd, Mumbai

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 998/MUM/2023[2013-2014]Status: DisposedITAT Mumbai25 Aug 2023AY 2013-2014
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

Andhra Pradesh Expressway Ltd, Mumbai vs. Dy. Commissioner of Income Tax-10(1), Mumbai

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1528/MUM/2023[2011-12]Status: DisposedITAT Mumbai25 Aug 2023AY 2011-12
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

Andhra Pradesh Expressway Limited, Mumbai City vs. Income Tax Officer, Ward 1(1)(1), Mumbai

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1526/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Aug 2023AY 2015-16
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

M/S Andhra Pradesh Expressway Limited, Mumbai vs. Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer. National E-Assessment Centre, Delhi

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1525/MUM/2023[2018-2019]Status: DisposedITAT Mumbai25 Aug 2023AY 2018-2019
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

Income Tax Officer-1(1)(1), Mumbai vs. Andhra Pradesh Expressway Limited, Mumbai

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1523/MUM/2023[2018-2019]Status: DisposedITAT Mumbai25 Aug 2023AY 2018-2019
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

Income Tax Officer-1(1)(1), Mumbai vs. Andhra Pradesh Expressway Limited, Mumbai

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1522/MUM/2023[2011-2012]Status: DisposedITAT Mumbai25 Aug 2023AY 2011-2012
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

Income Tax Officer-1(1)(1), Mumbai vs. Andhra Pradesh Expressway Limited, Mumbai

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1521/MUM/2023[2015-2016]Status: DisposedITAT Mumbai25 Aug 2023AY 2015-2016
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

Income Tax Officer-1(1)(1), Mumbai vs. Andhra Pradesh Expressway Ltd, Mumbai

In the result, appeals of the assessee are partly allowed and appeals of the revenue are dismissed

ITA 1000/MUM/2023[2012-13]Status: DisposedITAT Mumbai25 Aug 2023AY 2012-13
For Appellant: Shri Ajay VohraFor Respondent: Ms. N. V. Nadkarni (DR)
Section 32(1)(ii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.1522/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) & आयकर अपील सं/ I.T.A. No.1000/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) & आयकर अपील सं/ I.T.A. No.998/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No.999/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T.A. No.1521/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T.A. No.1523/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2018-19) ITO-1(1)(1) ब…

DCIT, Chennai vs. M/S. Tamil Nadu Road Development Corporation Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 2878/CHNY/2016[2012-13]Status: DisposedITAT Chennai12 Sept 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyआयकर अपील सं./I.T.A.No.2878 /Chny/2016 िनधा"रण वष"/Assessment Year:2012-13 The Deputy Commissioner Of M/S. Tamil Nadu Road Development Corporation Ltd., No. 171, 2Nd Floor, Income Tax, Corporate Circle 3(1), Vs. New Block, 4Th Floor, 121, Mahatma Tnmb Building, South Gandhi Road, Nungambakkam, Kesavaperumalpuram, Greenways Road, Chennai 600 034. Ra Puram, Chennai 28. [Pan : Aabct3389H] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G.N. Ragavendra Rao, Jcit ""थ" की ओर से/Respondent By : Shri M. Viswanathan, C.A. सुनवाई की तारीख/ Date Of Hearing : 25.07.2019 घोषणा की तारीख /Date Of Pronouncement : 12.09.2019 आदेश /O R D E R Per Duvvuru Rl Reddy: Vide Order Dated 11.09.2019 In M.P. No. 413/Chny/2017 For The Assessment Year 2012-13 Filed Against The Appeal Of The Revenue In I.T.A. No. 2878/Chny/2016, The Consolidated Order Of The Tribunal In I.T.A. Nos. 2874 To 2879/Mds/2016 Dated 24.05.2017 Was Recalled For Limited Purpose To Adjudicate The Additional Ground Of Depreciation On Roads.

For Appellant: Shri G.N. Ragavendra Rao, JCITFor Respondent: Shri M. Viswanathan, C.A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी इंट"री रामा राव, लेखा सद" एवं "ी धु"ु" आर.एल रे"ी, "ाियक सद" के सम" Before Shri Inturi Rama Rao, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member आयकर अपील सं./I.T.A.No.2878 /Chny/2016 िनधा"रण वष"/Assessment Year:2012-13 The Deputy Commissioner of M/s. Tamil Nadu Road Development Corporation Ltd., No. 171, 2nd Floor, Income Tax, Corporate Circle 3(1), Vs. New Block, 4th Floor, 121, Mahatma TNMB Building, South Gandhi Road, Nungambakkam, Kesavaperumalpuram, Greenways Road, Chennai 600 034. RA Puram, Chennai 2…

Nk Toll Road Ltd., Mumbai vs. D.C.I.T. - 15(2)(1), Mumbai

The appeal of the assessee is allowed

ITA 6643/MUM/2017[2012-13]Status: DisposedITAT Mumbai24 Apr 2019AY 2012-13

Bench: Shri G.S. Pannu & Shri Ravish Soodn.K. Toll Road Limited Asst. Commissioner Of Income Tax 361, 3Rd Flooor, North Wing, -15(2)(1), Room No. 357, Aayakar Reliance Centre, Prabhat Colony Bhavan, M.K. Road, Churchgate, Vs. Santacruz (East), Mumbai- 400055. Mumbai 400055 Pan – Aadcr0414P (Appellant) (Respondent)

For Appellant: Shri Jitendra Sanghavi &For Respondent: Shri Prakash Mane, D.R
Section 143(1)Section 143(2)Section 271(1)(c)Section 274Section 32

…P a g e | 1 ITA No. 6643/Mum/2017 A.Y. 2012-13 N.K. Toll Road Ltd. Vs. Asst. Commissioner of Income Tax- 15(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before Shri G.S. Pannu, Vice President and Shri Ravish Sood, Judicial Member N.K. Toll Road Limited Asst. Commissioner of Income Tax 361, 3rd Flooor, North Wing, -15(2)(1), Room No. 357, Aayakar Reliance Centre, Prabhat Colony Bhavan, M.K. Road, Churchgate, Vs. Santacruz (East), Mumbai- 400055. Mumbai 400055 PAN – AADCR0414P (Appellant) (Respondent) Appellant by: Shri Jitendra Sanghavi & Shri Amit Khatiwala, A.Rs Respondent by: Shri Prakash Mane…

PCIT v. GVK Jaipur Expressway (100 Taxmann.com 96) — Cited in 13 Judgments | BharatTax