PCIT v. GVK Project and Technical Services Ltd.

106 Taxmann.com 181Supreme Court of India2019#1656 most cited

What is PCIT v. GVK Project and Technical Services Ltd. authority for?

The Supreme Court affirms that disallowance under Section 14A of the Income Tax Act is not permissible if no exempt income is earned by the assessee in the relevant assessment year.

68

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2019 to 2026.

Also referred to as

PCIT v. GVK Project and Technical Services Ltd. · 106 Taxmann.com 181 · Section 14A · disallowance without exempt income · no exempt income disallowance · expenditure relating to exempt income · Supreme Court dismisses SLP · Delhi High Court upheld view · Cheminvest Ltd.

Sections most often in play

Section 14ASection 36(1)(iii)Section 139(1)Section 143(2)Section 143(3)Section 153ASection 263Section 37(1)

Issues it is cited on

section 14a(3)section 36(i)(iii)section 36(i)(va)section 14(2)section 36(l)(va)section 92b(1)goodwill arising on amalgamationsection 9(1)(ii)section 92(1)section 36(l)(iii)section 10(33)section 36(l)

Judgments citing PCIT v. GVK Project and Technical Services Ltd.

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle- 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 495/BANG/2020[2016-17]Status: DisposedITAT Bangalore25 May 2022AY 2016-17

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Highways Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle 3(1)(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1643/BANG/2019[2015-16]Status: DisposedITAT Bangalore25 May 2022AY 2015-16

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1744/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bangalore vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1743/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax, Central Circle-2(2), Bengaluru vs. M/S. Gmr Infrastructure Limited, Bengaluru

In the result, Ground no. 1 raised for A

ITA 1742/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Assistant Commissioner of Income Tax Central Circle-2(2), Bangalore vs. M/S Gmr Infrastructure Ltd, Bangalore

In the result, Ground no. 1 raised for A

ITA 1741/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1705/BANG/2017[2010-11]Status: DisposedITAT Bangalore25 May 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1622/BANG/2017[2011-12]Status: DisposedITAT Bangalore25 May 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1600/BANG/2017[2013-14]Status: DisposedITAT Bangalore25 May 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

Gmr Infrastructure Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore

In the result, Ground no. 1 raised for A

ITA 1599/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh A Thar, CA
Section 14ASection 201Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year ITA No. 2010-11 M/s. GMR 1705/Bang/2017 Infrastructure Ltd., The Deputy ITA No. No. 25/1, Skip Commissioner of 2011-12 1622/Bang/2017 House, Income Tax, ITA No. Museum Road, Central Circle 2(2), 2012-13 1599/Bang/2017 Bangalore – 560 025. Bangalore. ITA No. PAN: AABCG8889P 2013-14 1600/Bang/2017 M/s. GMR The Assistant Infrastructure Ltd., Commissioner of No. 25/1, Skip ITA Nos. 1741 to 2010-11 to Income Tax, House, 1744/…

DCIT, Circle - 8(1), Kolkata vs. M/S. Eih Associated Hotels Limited (Successor in Interest to Indus Hotels Corp. Ltd., Kolkata

In the result, the appeal of the revenue is partly allowed

ITA 1433/KOL/2018[2004-05]Status: DisposedITAT Kolkata15 Mar 2021AY 2004-05

Bench: Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 14A

…ITA No.1433/Kol/2018 M/s EIH Associated Hotels Ltd. (Successor in interest to Indus Hotels Corp. Ltd.) A.Y. 2004-05 आयकर अपील"य अधीकरण, "यायपीठ –“B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri J. Sudhakar Reddy, AM and Shri A. T. Varkey, JM] I.T.A. No. 1433/Kol/2018 Assessment Year: 2004-05 DCIT, Circle-8(1), Kolkata Vs. M/s EIH Associated Hotels Ltd. (Successor in interest to Indus Hotels Corp. Ltd. ) (PAN: AAACI 6454 R) Appellant Respondent Date of Hearing 09.03.2021 Date of Pronouncement 15.03.2021 For the Appellant Smt. Ranu Biswas, Addl. CIT For the Respondent Shri A.K. G…

Biocon Limited vs. The Deputy

In the result, the impugned order dated 30

ITA/416/2014HC Karnataka12 Jan 2021

Bench: ALOK ARADHE,R. NATARAJ

Section 10ASection 10BSection 14ASection 260Section 35

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF JANUARY 2021 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE NATARAJ RANGASWAMY I.T.A. NO.416 OF 2014 BETWEEN: BIOCON LIMITED 20TH KM, HOSUR ROAD ELECTRONICS CITY P.O. BANGALORE-560100 REP. HEREIN BY ITS DEPUTY GENERAL MANAGER TAX & COMPLIANCE MR. B. SHIVADUTT. .... APPELLANT (BY MR. SURYANARAYANA T, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-11(2), C.R. BUILDING QUEENS ROAD, BANGALORE-560001. 2. THE COMMISSIONER OF INCOME-TAX LTU, JSS TOWERS, 100 FEET RING ROAD BAN…

Shri Shravankumar Gisulal Jain, Vadodara vs. The Income Tax Officer, Ward-1(2)(5), Vadodara

In the result, appeal of the assessee is allowed

ITA 1658/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad27 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain & Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 1658/Ahd/2018 ("नधा"रण वष" / Assessment Year : 2012-13)

For Appellant: Shri Ankit Chokshi, ARFor Respondent: Shri G.c. Daxini, Sr.DR
Section 10Section 14A

…a Pvt. Ltd. [2019] 101 taxmann.com 86 (Delhi) 5. PCIT Vs Keshav Power Ltd. (2019) 112 Taxmann.com 324 (SC) 6. CIT Vs. Taikisha Engineering India Ltd. [2015] 229 Taxman 143 (Delhi) 2.7. In the case of Pr. CIT Vs GVK Projects and Technical Services Ltd. (2019) 106 Taxmann.com 181 (SC), the Hon'ble Supreme Court dismissed the SLP filed against the order of the Delhi High Court where the Hon'ble Delhi High Court following the ruling in Cheminvest Ltd. Vs. CIT [2015] 61 taxmann.com 118/378 ITR 33 (Delhi); had held that in the absence of any exempt income disallowance was impermissible and upheld the order of the Delh…

Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore vs. M/S Avesthagen Limited, Bangalore

In the result appeal filed by revenue stands dismissed

ITA 2962/BANG/2018[2011-12]Status: DisposedITAT Bangalore07 Feb 2020AY 2011-12

Bench: Shri. A. K. Garodia & Smt. Beena Pillai

For Appellant: Sri. GururajanFor Respondent: Mr. Muzaffar Hussain, CIT - DR
Section 14

…ion of this Tribunal in case of M/s. Quality Engineering Software Technologies Pvt. Ltd., reported in 52 Taxmann.com 515. 4. It is further observed that Hon’ble Supreme Court in the case of DCIT vs GE VK Project and Technical Services Ltd., reported in (2019) 106 Taxmann.com 181 as upheld this view. Under such circumstances we do not find any infirmity in the observations of Ld. CIT (A) and the same is upheld. In the result appeal filed by revenue stands dismissed. Order pronounced in the open court on 07th February, 2020. (A. K. GARODIA) Judicial Member Bangalore, Dated, the 07th February, 2020. /MK/ Copy to:…

ACIT, Central Circle-29, New Delhi vs. Wave Infratech Pvt. Ltd., Noida

In the result, the appeals filed by the Revenue in respect of the above three assessees are dismissed

ITA 5595/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Dec 2019AY 2014-15

Bench: Ms Sushma Chowla & Shri R.K. Pandaassessment Year: 2014-15 Ito, Vs M/S Acb India Power Ltd., Ward1(1) C-102, Lgf Surya Enclave, New Delhi. New Multan Nagar, New Delhi. Pan : Aaica7305D Assessee By : Ms Ananya Kapoor, Advocate Deptt. By : Shri Sanjog Kapoor, Sr. Dr Assessment Year: 2014-15 Ito,Ward 3(2), Vs. Arbutus Construcyion Ltd., New Delhi. M062 & 63, First Floor, Connaught Place, New Delhi. Pan: Aaica8172A Assessee By : Nipun Jain, Advocate Deptt.By : Shri Sanjog Kapoor, Sr. Dr Assessment Year: 2014-15 Acit, Vs. Wave Infratech Pvt. Ltd., Central Circle-29, C-1, Sector-3, New Delhi. Noida. Pan: Aaacw7708G Assessee By : Ms Ananya Kapoor, Advocate Deptt. By : Shri Surendra Pal, Sr. Dr (Appellants) (Respondents)

For Appellant: Ms Ananya Kapoor, Advocate
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE MS SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2014-15 ITO, Vs M/s ACB India Power Ltd., Ward1(1) C-102, LGF Surya Enclave, New Delhi. New Multan Nagar, New Delhi. PAN : AAICA7305D Assessee by : Ms Ananya Kapoor, Advocate Deptt. By : Shri Sanjog Kapoor, Sr. DR Assessment Year: 2014-15 ITO,Ward 3(2), Vs. Arbutus Construcyion Ltd., New Delhi. M062 & 63, first Floor, Connaught Place, New Delhi. PAN: AAICA8172A Assessee by : Nipun Jain, Advocate Deptt.by : Shri Sanjog Kapoor, Sr. DR Assessment Year:…

ITO, Ward-3(2), New Delhi vs. Arbutus Construcyion Ltd., New Delhi

In the result, the appeals filed by the Revenue in respect of the above three assessees are dismissed

ITA 5390/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Dec 2019AY 2014-15

Bench: Ms Sushma Chowla & Shri R.K. Pandaassessment Year: 2014-15 Ito, Vs M/S Acb India Power Ltd., Ward1(1) C-102, Lgf Surya Enclave, New Delhi. New Multan Nagar, New Delhi. Pan : Aaica7305D Assessee By : Ms Ananya Kapoor, Advocate Deptt. By : Shri Sanjog Kapoor, Sr. Dr Assessment Year: 2014-15 Ito,Ward 3(2), Vs. Arbutus Construcyion Ltd., New Delhi. M062 & 63, First Floor, Connaught Place, New Delhi. Pan: Aaica8172A Assessee By : Nipun Jain, Advocate Deptt.By : Shri Sanjog Kapoor, Sr. Dr Assessment Year: 2014-15 Acit, Vs. Wave Infratech Pvt. Ltd., Central Circle-29, C-1, Sector-3, New Delhi. Noida. Pan: Aaacw7708G Assessee By : Ms Ananya Kapoor, Advocate Deptt. By : Shri Surendra Pal, Sr. Dr (Appellants) (Respondents)

For Appellant: Ms Ananya Kapoor, Advocate
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE MS SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2014-15 ITO, Vs M/s ACB India Power Ltd., Ward1(1) C-102, LGF Surya Enclave, New Delhi. New Multan Nagar, New Delhi. PAN : AAICA7305D Assessee by : Ms Ananya Kapoor, Advocate Deptt. By : Shri Sanjog Kapoor, Sr. DR Assessment Year: 2014-15 ITO,Ward 3(2), Vs. Arbutus Construcyion Ltd., New Delhi. M062 & 63, first Floor, Connaught Place, New Delhi. PAN: AAICA8172A Assessee by : Nipun Jain, Advocate Deptt.by : Shri Sanjog Kapoor, Sr. DR Assessment Year:…

ITO, Ward-1(1), New Delhi vs. M/S Acb India Power Ltd., New Delhi

In the result, the appeals filed by the Revenue in respect of the above three assessees are dismissed

ITA 5387/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Dec 2019AY 2014-15

Bench: Ms Sushma Chowla & Shri R.K. Pandaassessment Year: 2014-15 Ito, Vs M/S Acb India Power Ltd., Ward1(1) C-102, Lgf Surya Enclave, New Delhi. New Multan Nagar, New Delhi. Pan : Aaica7305D Assessee By : Ms Ananya Kapoor, Advocate Deptt. By : Shri Sanjog Kapoor, Sr. Dr Assessment Year: 2014-15 Ito,Ward 3(2), Vs. Arbutus Construcyion Ltd., New Delhi. M062 & 63, First Floor, Connaught Place, New Delhi. Pan: Aaica8172A Assessee By : Nipun Jain, Advocate Deptt.By : Shri Sanjog Kapoor, Sr. Dr Assessment Year: 2014-15 Acit, Vs. Wave Infratech Pvt. Ltd., Central Circle-29, C-1, Sector-3, New Delhi. Noida. Pan: Aaacw7708G Assessee By : Ms Ananya Kapoor, Advocate Deptt. By : Shri Surendra Pal, Sr. Dr (Appellants) (Respondents)

For Appellant: Ms Ananya Kapoor, Advocate
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : A : NEW DELHI BEFORE MS SUSHMA CHOWLA, JUDICIAL MEMBER AND SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2014-15 ITO, Vs M/s ACB India Power Ltd., Ward1(1) C-102, LGF Surya Enclave, New Delhi. New Multan Nagar, New Delhi. PAN : AAICA7305D Assessee by : Ms Ananya Kapoor, Advocate Deptt. By : Shri Sanjog Kapoor, Sr. DR Assessment Year: 2014-15 ITO,Ward 3(2), Vs. Arbutus Construcyion Ltd., New Delhi. M062 & 63, first Floor, Connaught Place, New Delhi. PAN: AAICA8172A Assessee by : Nipun Jain, Advocate Deptt.by : Shri Sanjog Kapoor, Sr. DR Assessment Year:…

Mesers Construction Engineers, Jammu & Kashmir vs. Assistant Commissioner of Income Tax, Circle 3, Srinagar

In the result, the appeal filed by the assessee stands partly allowed

ITA 129/ASR/2018[2011-12]Status: DisposedITAT Amritsar30 Dec 2019AY 2011-12

Bench: Sh. N.K.Choudhry & Dr. A.L.Sainiassessment Year: 2011-12

For Appellant: Sh. M.A. Mir (Ld. Cost Accountant)For Respondent: Sh. Charan Dass (Ld. DR)
Section 14ASection 250(6)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.CHOUDHRY, JUDICIAL MEMBER AND DR. A.L.SAINI, ACCOUNTANT MEMBER Assessment Year: 2011-12 M/s. Construction Engineers, Asst. CIT, 54-IE, Baghat Barzullah, Circle-3, Srinagar. Vs. Sringar. [PAN:AABFC 7715P] (Appellant) (Respondent) Appellant by: Sh. M.A. Mir (Ld. Cost Accountant) Respondent by: Sh. Charan Dass (Ld. DR) Date of hearing: 28.11.2019 Date of pronouncement: 30.12.2019 ORDER PER N.K.CHOUDHRY, JM: The instant appeal has been preferred by the assessee against the impugned order dated 30.06.2016 passed by the ld. CIT(A…

Smt. Kavita Dipesh Shah, Surat vs. The Pr. CIT-2, Surat

In the result, the appeal of the assessee is allowed

ITA 219/SRT/2019[2014-15]Status: DisposedITAT Surat10 Dec 2019AY 2014-15

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.219/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Shri Kavita Dipesh Shah, Vs. Principal Commissioner Of 1, Vishal House, Next To Gautam Income-Tax- 2, Surat Market, Kamela Darwaja, Ring Road, Surat. [Pan: Anhps 4998 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah, Ca राज"वक"ओरसे /Revenue By Shri O.P. Singh, Cit(D.R.)

Section 143Section 143(3)Section 14ASection 263Section 57Section 8D

…Kavita Dipesh Shah v. Pr. CIT-2 Surat /ITA No.219/SRT/2019 for A.Y. 2014-15 Page 1 of 16 आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.219/SRT/2019 "नधा"रणवष"/Assessment Year: 2014-15 Shri Kavita Dipesh Shah, Vs. Principal Commissioner of 1, Vishal House, Next to Gautam Income-Tax- 2, Surat Market, Kamela Darwaja, Ring Road, Surat. [PAN: ANHPS 4998 R] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Rasesh Shah, CA राज"वक"ओरसे /Revenue by Shri O.P…

Shri Dipesh L. Shah, Surat vs. Pr. CIT-2, Surat

In the result, the appeal of the assessee is allowed

ITA 218/SRT/2019[2014-15]Status: DisposedITAT Surat10 Dec 2019AY 2014-15

Bench: Shri Amarjit Singh & Shri O.P.Meenaआ.अ.सं./I.T.A No.218/Srt/2019 "नधा"रणवष"/Assessment Year: 2014-15 Shri Dipesh L Shah, Vs. Principal Commissioner Of 1, Vishal House, Next To Gautam Income-Tax- 2, Surat Market, Kamela Darwaja, Ring Road Surat [Pan: Afsps 3839J] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Rasesh Shah, Ca राज"वक"ओरसे /Revenue By Shri Prasenjit Singh, Cit(D.R.)

Section 143Section 143(3)Section 14ASection 263Section 57Section 8D

…Dipesh L Shah v. Pr. CIT-2 Surat /ITA No.218/SRT/2019 for A.Y. 2014-15 Page 1 of 15 आयकरअपील"यअ"धकरण,सुरत"यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI AMARJIT SINGH, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.218/SRT/2019 "नधा"रणवष"/Assessment Year: 2014-15 Shri Dipesh L Shah, Vs. Principal Commissioner of 1, Vishal House, Next To Gautam Income-Tax- 2, Surat Market, Kamela Darwaja, Ring Road Surat [PAN: AFSPS 3839J] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee by Shri Rasesh Shah, CA राज"वक"ओरसे /Revenue by Shri Prasenjit Singh, CIT(…