Pr. CIT v. GVK Jaipur Expressway Ltd.

100 Taxmann.com 95High Court2018#10043 most cited

What is Pr. CIT v. GVK Jaipur Expressway Ltd. authority for?

Depreciation on intangible assets like commercial rights can be claimed at the rate of 25% if they are considered to be in the nature of 'machinery' or 'plant' for the purpose of Section 32(1)(ii) of the Income Tax Act, 1961.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2023 to 2025.

Also referred to as

Pr. CIT v. GVK Jaipur Expressway Ltd. · section 32(1)(ii) · intangible assets · depreciation on commercial rights · machinery · plant · income tax act

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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 Pr. CIT v. GVK Jaipur Expressway Ltd.

JCIT(OSD), CC-1, Lko, Lucknow vs. Acp Tollways Private Limited, Lucknow

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

ITA 131/LKW/2024[2021-22]Status: DisposedITAT Lucknow17 Oct 2025AY 2021-22

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 32

…I.T.A. No.131/Lkw/2024 C.O.No.14/Lkw/2024 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.131/Lkw/2024 Assessment year:2021-22 JCIT (OSD), C.C.-1, Lucknow (Appellant) Vs. ACP Tollways Private Limited, B-9, Vibhuti Khand, Gomti Nagar, Lucknow. PAN:AAKCA0630M (Respondent) C.O.No.14/Lkw/2024 (in I.T.A. No.131/Lkw/2024) Assessment year:2021-22 ACP Tollways Private Limited, B-9, Vibhuti Khand, Gomti Nagar, Lucknow. PAN:AAKCA0630M (Appellant) Vs. JCIT (OSD), C.C.-1, Lucknow (Respondent) Revenue by…

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…

Pr. CIT v. GVK Jaipur Expressway Ltd. (100 Taxmann.com 95) — Cited in 10 Judgments | BharatTax