Which sections of the Income Tax Act does PCIT v. GVK Project and Technical Services Ltd. come up under?

It is most often cited in judgments turning on Section 14A, Section 36(1)(iii), Section 139(1), Section 143(2), Section 143(3), Section 153A.

PCIT v. GVK Project and Technical Services Ltd.

Q: How many judgments cite PCIT v. GVK Project and Technical Services Ltd.?

68 judgments on BharatTax cite PCIT v. GVK Project and Technical Services Ltd. (106 Taxmann.com 181), spanning 2019 to 2026.

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.

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 14A Section 36(1)(iii)Section 139(1)Section 143(2)Section 143(3)Section 153A Section 263 Section 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 amalgamation section 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.

A.C.I.T., Circle -3, Srinagar vs. M/S Khyber Industries Pvt . Ltd, Srinagar

In the result, the appeal filed by the Revenue Department stands dismissed

ITA 646/ASR/2017[2014-15]Status: DisposedITAT Amritsar09 Oct 2019AY 2014-15

Bench: Sh. B.R. Baskaran & Sh. N.K.Choudhryita No.646(Asr)/2017 Assessment Year:2014-15

For Appellant: Sh. Amar Pal Meena (Ld. DR)For Respondent: Sh. P. K. Mishra (Ld. CA)

Section 14ASection 250(6)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.646(Asr)/2017 Assessment Year:2014-15 Asst. CIT, Vs. M/s Khyber Industries Pvt. Ltd. Circle-3, Srinagar Khayam Building Nowpora Srinagar [PAN:AAACK 7457J] (Appellant) (Respondent) Appellant by : Sh. Amar Pal Meena (Ld. DR) Respondent by: Sh. P. K. Mishra (Ld. CA) Date of hearing: 29.08.2019 Date of pronouncement: 09.10.2019 ORDER PER N.K. CHOUDHRY, JM: The instant appeal has been preferred by the Revenue Department against the order dated 29.06.2017…

M/S the Professional Couriers, Bangalore vs. Addl.C.I.T., Bangalore

In the result, this appeal of the assessee is allowed

ITA 940/BANG/2016[2012-13]Status: DisposedITAT Bangalore13 Sept 2019AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Vikram Singh Yadav, Accountant Membe Assessment Year : 2012-13

For Appellant: Shri B.S. Balachandran, AdvocateFor Respondent: Shri Sunil Kumar Agarwal, Addl.CIT(DR)(ITAT), Bengaluru

Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBE Assessment year : 2012-13 The Professional Couriers, Vs. The Additional Commissioner of No.195, Margosa Road, Income Tax, Bengaluru – 560 055. Range 9, PAN: AAAFT 6234H Bengaluru. APPELLANT RESPONDENT Appellant by : Shri B.S. Balachandran, Advocate Respondent by : Shri Sunil Kumar Agarwal, Addl.CIT(DR)(ITAT), Bengaluru Date of hearing : 11.09.2019 Date of Pronouncement : 13.09.2019 O R D E R Per N V Vasudevan, Vice President This appeal by the assessee is against…

Altimetrik India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle -1(1)(1), Bangalore

In the result, the assessee’s appeals for Assessment Year 2013-14 is allowed

ITA 592/BANG/2019[2013-14]Status: DisposedITAT Bangalore31 Jul 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Years : 2013-14 M/S. Altimetrik India Private Ltd., Vs. Assistant Commissioner Of (In The Case Of Erstwhile Synova Income-Tax, Innovative Technologies Circle 1(1)(1), Private Ltd.,) Bmtc Depot Building, 80 Feet Road, 6Th Block, Koramangala, Sy. No.7P & 93P, Electronic City, Industrial Area, Bangalore – 560 095. Begur Hobli Taluk, Bangalore – 560 100. Pan : Aafcs 4915 A Appellant Respondent

For Appellant: Smt. Vaidehi. G., CAFor Respondent: Shri. Harinder Kumar, CIT

Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment Years : 2013-14 M/s. Altimetrik India Private Ltd., Vs. Assistant Commissioner of (in the case of erstwhile Synova Income-Tax, Innovative Technologies Circle 1(1)(1), Private Ltd.,) BMTC Depot Building, 80 Feet Road, 6th Block, Koramangala, Sy. No.7P and 93P, Electronic City, Industrial Area, Bangalore – 560 095. Begur Hobli Taluk, Bangalore – 560 100. PAN : AAFCS 4915 A APPELLANT RESPONDENT Assessee by : Smt. Vaidehi. G., CA Revenue by : Shri. Harinder Kum…

DCIT Central-2, Indore vs. M/S. Keti-Kj Construction (India) Ltd., Indore

In the result the appeal of the revenue stands dismissed

ITA 874/IND/2018[2013-14]Status: DisposedITAT Indore30 Jul 2019AY 2013-14

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2013-14 Dcit-(Central)-2, V/S M/S. Keti-Kj Construction Indore (India) Ltd, 31/6, Vatsalya Chambers, Sneh Nagar, Indore

Section 142(1)Section 143(1)Section 143(2)Section 144Section 14A

…Keti-KJ Construction (India) Ltd आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER Assessment Year 2013-14 DCIT-(Central)-2, V/s M/s. Keti-KJ Construction Indore (India) Ltd, 31/6, Vatsalya Chambers, Sneh Nagar, Indore (Revenue) (Respondent) PAN AAECK0182G Revenue by Shri R.P. Mourya , Sr.DR Assessee by Shri Pankaj Shah, CA Date of Hearing 29.07.2019 Date of Pronouncement 31.07.2019 O R D E R PER MANISH BORAD, AM. The above captioned appeal at the instance of revenue pe…

Focus Energy Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed

ITA 895/DEL/2017[2010-11]Status: DisposedITAT Delhi30 Jul 2019AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant

Section 132Section 143(3)Section 14ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’, NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA Nos.895 to 897/Del/2017 Assessment Years: 2010-11 to 2012-13 M/s. Focus Energy Ltd., Vs. DCIT, 3rd Floor, Gopala Tower 25, Central Circle-19, New Delhi Rajendra Place, New Delhi PAN :AAACP1563C (Appellant) (Respondent) Appellant by Shri Nippun Mittal, CA Respondent by Ms. Nidhi Srivastava, CIT(DR) Date of hearing 29.07.2019 Date of pronouncement 30.07.2019 ORDER PER O.P. KANT, A.M.: These appeals by the assessee are directed against three separate orders dat…

Focus Energy Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed

ITA 897/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Jul 2019AY 2012-13

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant

Section 132Section 143(3)Section 14ASection 153A

Focus Energy Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed

ITA 896/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Jul 2019AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant

Section 132Section 143(3)Section 14ASection 153A

DCIT 9(3)(2), Mumbai vs. Futura Value Retail Ltd, Mumbai

In the result, the appeal of the Revenue in ITA no

ITA 6705/MUM/2016[2012-13]Status: DisposedITAT Mumbai04 Jul 2019AY 2012-13

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6705/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit-9(3)(2), M/S. Future Value 418, 4Th Floor, Retail Ltd., Aayakar Bhavan, Knowledge House, V. Mumbai-400020 Shyam Nagar, Off Jogeshwari Vikhroli Link Road, Jogeshwari (E), Mumbai-400060 स्थायी ऱेखा सं./ Pan: Aaecp3041P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Sushil Kumar Poddar (Dr) Assessee By: Ms. Dinkle Hariya सुनवाई की तारीख /Date Of Hearing : 12.06.2019 घोषणा की तारीख /Date Of Pronouncement : 04.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 6705/Mum/2016, Is Directed Against Appellate Order Dated 23.08.2016, Passed By Learned Commissioner Of Income Tax (Appeals)-16,Mumbai (Hereinafter Called “The Cit(A)”) In Ita No. Cit(A)/ I.T.305/Dcit-9(3)(2)/2015-16, For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 29.03.2015 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.6705/Mum/2016

For Appellant: Ms. Dinkle HariyaFor Respondent: Shri. Sushil Kumar Poddar (DR)

Section 143(3)Section 14ASection 194HSection 194JSection 40

…आयकर अपीऱीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C.N PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.6705/Mum/2016 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ ACIT-9(3)(2), M/s. Future Value 418, 4th Floor, Retail Ltd., Aayakar Bhavan, Knowledge House, v. Mumbai-400020 Shyam Nagar, Off Jogeshwari Vikhroli Link Road, Jogeshwari (E), Mumbai-400060 स्थायी ऱेखा सं./ PAN: AAECP3041P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue by: Shri. Sushil Kumar Poddar (DR) Assessee by: Ms. Dinkle Hariya सुनवाई…