What is the leading case on Section 32(1)(i) of the Income Tax Act?

PCIT v. GVK Jaipur Expressway (100 Taxmann.com 96) is the decision most relied on for Section 32(1)(i), cited in 13 judgments. Developers of roadways constructed on a Build-Operate-Transfer (BOT) basis are entitled to claim depreciation at the rate of 10% on the roads.

Which cases are most cited on Section 32(1)(i)?

PCIT v. GVK Jaipur Expressway (100 Taxmann.com 96) — 13 citing judgments; Pradesh 132 (SC) Director of Income Tax v. Infrasoft Ltd. (39 Taxmann.com 4) — 9 citing judgments; ITO v. Smart Sensors & Transducers Ltd. (104 Taxmann.com 129) — 3 citing judgments; Share Aids (P) Ltd. v. ITO (124 Taxmann.com 256) — 3 citing judgments.

How many judgments are there on Section 32(1)(i)?

BharatTax indexes 28 ITAT, High Court and Supreme Court judgments that turn on Section 32(1)(i) of the Income Tax Act, 1961.

Section 32(1)(i) of the Income Tax Act

Income-tax Act, 2025: s.33

Section 32(1)(i) falls under section 32 of the Income-tax Act, 1961, which corresponds to section 33 (Deduction for depreciation) of the Income-tax Act, 2025.

Read section 33 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 32(1)(i) is PCIT v. GVK Jaipur Expressway (100 Taxmann.com 96), cited in 13 of the 28 judgments on BharatTax that turn on this section.

Leading authorities on Section 32(1)(i)

PCIT v. GVK Jaipur Expressway

100 Taxmann.com 96 · 2018 · Supreme Court

citing judgments

Developers of roadways constructed on a Build-Operate-Transfer (BOT) basis are entitled to claim depreciation at the rate of 10% on the roads.

Pradesh 132 (SC) Director of Income Tax v. Infrasoft Ltd.

39 Taxmann.com 4 · 2013 · High Court

citing judgments

ITO v. Smart Sensors & Transducers Ltd.

104 Taxmann.com 129 · 2019 · Reported

citing judgments

Share Aids (P) Ltd. v. ITO

124 Taxmann.com 256 · 2021 · High Court

citing judgments

Judgments on Section 32(1)(i)

Assistant Commissioner of Income Tax Central Circle 2(1) Ahmedabad, Ahmedabad vs. Zydus Lifesciences Limited, Ahmedabad

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

ITA 557/AHD/2026[2011-12]Status: DisposedITAT Ahmedabad03 Sept 2026AY 2011-12

Bench: Dr. B.R.R. Kumar, Vice-Shri Sanjay Kumarthe Acit, Zydus Lifesciences Limited Vs. Central Circle 2(1) Zydus Corporate Park, Ahmedabad - 380009 Scheme No 63, Survey No 536, Nr.Vaishnodevi Circle, Khoraj, Gota B.O., Ahmedabad-382481, Gujarat [Pan : Aaacc6253G] (Appellant) .. (Respondent) Assessee Represented By : Shri Mukesh Patel, Ar , Shri Jigar M. Patel, Ar & Shri Ajit Kumar Jain, Ars Revenue Represented By: Shri R.V.Aroon Prasaad, Cit-Dr Date Of Hearing 06.08.2026 Date Of Pronouncement 03.09.2026

Section 14ASection 195Section 250Section 28Section 32Section 32(1)(i)Section 32(1)(ii)Section 35Section 40Section 92B

Apraava Renewable Energy Private Limited, Mumbai vs. The Pr.CIT, Ahmedabad-1, Ahmedabad

In the result, both the appeals filed by the assessee are allowed

ITA 694/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2021-22

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Sher Singh, CIT. DR

Section 263Section 43B

Apraava Renewable Energy Private Limited, Mumbai vs. The Pr.CIT, Ahmedabad-1, Ahmedabad

In the result, both the appeals filed by the assessee are allowed

ITA 693/AHD/2025[2020-21]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2020-21

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Shri Vartik Choksi, A.RFor Respondent: Shri Sher Singh, CIT. DR

Section 263Section 43B

Sabeena Silk Mills, Mumbai vs. Income Tax Officer 31(1)(1), Mumbai

In the result, the appeal of the assessee bearing ITA No

ITA 1508/MUM/2025[2021-22]Status: DisposedITAT Mumbai14 Aug 2025AY 2021-22

Bench: Shri Narndra Kumar Billaiya & Shri Anikesh Banerjeesabeena Silk Mills Vs Income-Tax Officer 31(1)(1), Apurva Industrial Estate, Mumbai, Majwana Road, Marol Kautilya Bhavan, Bkc, Bandra, Mumbai-400 059 Mumbai-400 051 Pan: Aabfs3210R Appellant Respondent

For Appellant: Shri H.N. MotiwalaFor Respondent: Shri Leyaqat Ali Aafaqui (SR.DR.)

Section 143(1)Section 154Section 250Section 50

M/S. Dishnet Wireless Ltd., Chennai vs. DCIT, CC - 1 (4), Chennai

In the result, the appeal filed by the assessee is allowed for

ITA 283/CHNY/2020[2009-10]Status: DisposedITAT Chennai01 Aug 2025AY 2009-10

Bench: Shri George George Kand Ms Padmavathy S

For Appellant: NoneFor Respondent: Ms.E. Pavuna Sundari, CIT

Section 10Section 14Section 238Section 250

Jharkhand Road Projects Implementation Co. Ltd, Ranchi vs. DCIT Cent. Circle-1, Ranchi

In the result, the grounds of appeal raised by the assessee are partly allowed

ITA 92/RAN/2019[2014-15]Status: DisposedITAT Ranchi07 Apr 2025AY 2014-15

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 32Section 32(1)(i)Section 32(1)(ii)

Jharkhand Road Projects Implementation Company Limited, Ranchi vs. DCIT, C.C.-1, Ranchi

In the result, the grounds of appeal raised by the assessee are partly allowed

ITA 91/RAN/2019[2013-14]Status: DisposedITAT Ranchi07 Apr 2025AY 2013-14

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

Section 32Section 32(1)(i)Section 32(1)(ii)

Everest Kanto Cylinder Ltd, Mumbai vs. Deputy Commissioner of Income Tax, CPC Bengaluru, Mumbai

In the result, appeal of the assessee bearing ITA No

ITA 782/MUM/2024[2021-22]Status: DisposedITAT Mumbai20 Jan 2025AY 2021-22

Bench: Shri Anikesh Banerjee & Miss Padmavathy S.Everest Kanto Cylinder Ltd Vs Deputy Commissioner Of Income- 204, Raheja Centre, Free Press Tax,Circle 3(4), Mumbai Journal Marg, Nariman Point World Trade Centre 1, Cuffe Parade, Mumbai-400 021 Mumbai-400 005 Pan : Aaace30836F Appellant Respondent

For Appellant: Shri Shekhar GuptaFor Respondent: Shri Biswanath Das CIT DR

Section 143(1)Section 250Section 37(1)Section 41(2)Section 50