PCIT v. KBCL

395 ITR 572High Court2017#5523 most cited

What is PCIT v. KBCL authority for?

An assessee is entitled to tax credit when the High Court, after examining the facts and a Double Taxation Avoidance Agreement (DTAA), holds so.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2024.

Also referred to as

PCIT v. KBCL · 395 ITR 572 · DTAA · tax credit · India Oman DTAA · international taxation · foreign tax credit

Sections most often in play

Section 1961Section 143(3) of the Income-tax ActSection 14A of the Income-tax ActSection 1961: Section 143(3)Section 1961: Section 14ASection 1961: Section 90Section 1961: Section 263Section 1962: Rule 8D

Issues it is cited on

national tax tribunalsection 293section 65asection 65b(4)section 153b(1)(b)section 74section 2(28a)section 73section 153(2a)section 153b(1)project completion methodinadequate enquiry

Judgments citing PCIT v. KBCL

M/S. Dayanand Contractor, Rohtak vs. Pr.CIT, Rohtak

In the result, original

ITA 2806/DEL/2016[2009-10]Status: DisposedITAT Delhi30 Nov 2017AY 2009-10

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Kumar Kamal & Lalit MohanFor Respondent: Ms. Rachna Singh, CIT-D.R
Section 139Section 147Section 148Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.2806 & 2807/Del./2016 Assessment Years 2009-2010 & 2010-2011 M/s. Dayanand Contractor The Pr. CIT V & PO Kharainti, Aayakar Bhavan, Delhi Road, Dist. Rohtak. vs. Rohtak – 124 001 PAN AADFD4239K Haryana. (Appellant) (Respondent) S/Shri Gautam Jain, Piyush For Assessee : Kumar Kamal & Lalit Mohan, Advocates For Revenue : Ms. Rachna Singh, CIT-D.R. Date of Hearing : 22.11.2017 Date of Pronouncement : 30.11.2017 ORDER PER BHAVNESH SAINI, J.M. Both the appeals b…