Pr.CIT v. GVK Project and Technical Services Ltd.

106 Taxmann.com 180High Court2019#3981 most cited

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

Disallowance under Section 14A cannot be made in the absence of any exempt income earned by the assessee. The High Court upheld the ITAT order, and the Supreme Court rejected the departmental SLP.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Pr.CIT v. GVK Project and Technical Services Ltd. · Section 14A · exempt income · disallowance · ITAT · High Court · Supreme Court SLP

Sections most often in play

Section 115JBSection 14ASection 143(3)Section 35ADSection 35AD(7B)Section 37(1)Section 35AD(7A)Section 69A
Read the full judgment

Issues it is cited on

section 2(19aa)depreciation on non-compete feesection 35adcommercial substancenav methodnon-compete feeresulting companytransferee companysection 32(1)(ii)scheme of arrangementtransferor companydcf method

Judgments citing Pr.CIT v. GVK Project and Technical Services Ltd.

M/S- Rawat Balaji (Joint Venture), Jharsuguda vs. Prilncipal, CIT, Sambalpur

In the result, appeal of the assessee in ITA No

ITA 193/CTK/2019[204-15]Status: DisposedITAT Cuttack15 Dec 2021

Bench: Shri C.M. Garg, Jm & Shri Manish Borad, Am आयकर अपीऱ सं./Ita Nos.193/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Rawats-Balaji(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aabar 9061 J Tan No. : Bbnr01647 C & आयकर अपीऱ सं./Ita Nos.194/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) M/S Sbepl-Gril(Jv), Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aafas 2639 R Tan No. : Bbns04348 B & आयकर अपीऱ सं./Ita Nos.195/Ctk/2019 (नििाारण वषा / Assessment Year :2014-2015) Shree Balaji Engicons Pvt Ltd Vs Pr.Cit, Sambalpur At/Po-Belpahar(Rs), Dist : Jharsuguda Pan No. : Aagcs 4292 P Tan No. : Bbns00091 A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri Satyanarayan Agarwal, Ar िाजस्व की ओर से /Revenue By : Shri M.K.Gautam, Citdr सुनवाई की तािीख / Date Of Hearing : 26/10/2021 घोषणा की तािीख/Date Of Pronouncement : 23/12/2021 आदेश / O R D E R Per Bench: These Three Appeals Have Been Filed By Three Different Assessees Against The Order Passed By The Pr.Cit, Sambalpur, U/S.263 Of The Act, All Dated 30.03.2019 For The Assessment Year 2014-2015. 2

For Appellant: Shri Satyanarayan Agarwal, ARFor Respondent: Shri M.K.Gautam, CITDR
Section 143(3)Section 14ASection 263Section 80I

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA Nos.193/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s Rawats-Balaji(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AABAR 9061 J TAN No. : BBNR01647 C AND आयकर अपीऱ सं./ITA Nos.194/CTK/2019 (नििाारण वषा / Assessment Year :2014-2015) M/s SBEPL-GRIL(JV), Vs Pr.CIT, Sambalpur At/Po-Belpahar(RS), Dist : Jharsuguda PAN No. : AAFAS 2639 R TAN No. : BBNS04348 B AND आयकर अपीऱ सं./ITA Nos.195/CTK/2019 (नििाारण वषा / Asse…

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…

Andhra Cardiology Associates Private Limited, Hyderabad vs. Income Tax Officer, Ward-1(3), Hyderabad

In the result, appeal of the assessee is allowed

ITA 2008/HYD/2017[2012-13]Status: DisposedITAT Hyderabad04 Sept 2020AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhassessment Year: 2012-13

For Appellant: Sri S. Rama RaoFor Respondent: Smt. N. Swapna, DR
Section 14A

…ITA No 2008 of 2017 Andhra Cardiology Associates P Ltd Hyderabad.. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad (Through Video Conferencing) Before Smt. P. Madhavi Devi, Judicial Member AND Shri D.S. Sunder Singh, Accountant Member Assessment Year: 2012-13 Andhra Cardiology Vs. Income Tax Officer, Associates (P) Ltd, Ward 1(3) Hyderabad Hyderabad PAN: AABCA7642J (Appellant) (Respondent) Assessee by: Sri S. Rama Rao Revenue by: Smt. N. Swapna, DR Date of hearing: 02/09/2020 Date of pronouncement: 04/09/2020 ORDER Per D.S. Sunder Singh, A.M. This is assessee’s appeal for the A.Y 20…

ACIT, Central Circle-29, New Delhi vs. Chadha Papers Ltd., Noida

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

ITA 5742/DEL/2017[2013-14]Status: DisposedITAT Delhi13 Jul 2020AY 2013-14
Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Assessment Year: 2013-14 ACIT, Vs. M/s. Chadha Papers Ltd., Central Circle – 29, Chadha Estates, Nainital New Delhi Road, Bilaspur, Dist. Rampur, PAN No. AABCC 3799 C Uttar Pradesh-244 921 (APPELLANT) (RESPONDENT) Appellant by Shri Jagdish Singh Dahiya, Sr. D.R. Respondent by Shri Salil Kapoor, Adv. Ms. Ananya Kapoor, Adv. Date of hearing: 07/07/2020 Date of Pronouncement: 13/07/2020 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by…

Yash Jewellery P.Ltd, Mumbai vs. Asst CIT 11(3)(2), Mumbai

In the result this ground of appeal is allowed for statistical purpose

ITA 2305/MUM/2017[2012-13]Status: DisposedITAT Mumbai22 Apr 2020AY 2012-13

Bench: Shri Shamim Yahya & Shri Pawan Singhyash Jewellery Pvt Ltd, Vs Acit-11(3)(2), Room No. 427, 4Th Floor, Aayakar Unit No. 603 & 604, Block No.1, Seepz-Sez, Seepz++, Bhawan, M.K. Road, Andheri (East), Mumbai. Mumbai-400096 Pan : Aaacy2834 R Appellant Respondednt

Section 10Section 10ASection 115Section 143(3)Section 14ASection 36(1)(iii)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “J”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH JUDICIAL MEMBER Yash Jewellery Pvt Ltd, Vs ACIT-11(3)(2), Room No. 427, 4th Floor, Aayakar Unit No. 603 & 604, Block No.1, SEEPZ-SEZ, SEEPZ++, Bhawan, M.K. Road, Andheri (East), Mumbai. Mumbai-400096 PAN : AAACY2834 R APPELLANT RESPONDEDNT Appellant by Smt. Arati Vissanji Advocate Respondent by Shri Udol Raj Singh CIT-DR Date of hearing 05 -02-2020 Date of pronouncement 22-04-2020 O R D E R PER PAWAN SINGH, JUDICIAL MEMEBR : 1. This appeal by assessee is directed against the assessment o…

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:…

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…