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deduction u/s 80-IA

Madras H.C : Method of allocation of common expenditure adopted by the CIT (A) is correct when there is no legal sanction for the same, nor any data or details on the basis of which it could have been framed

Avijit Das / January 7, 2019

High Court Of Madras CIT vs. Swelect Energy Systems Ltd. Section 80-IA Asst. Year 1997-1998 to 2002-2003 Dr. Vineet Kothari […]

Income Tax Case Laws, Section 14A

Gujarat H.C : The assessee’s claim for deduction u/s. 80IA of the Income Tax Act, 1961 for generating power for captive consumption, when the assessee had adopted rate on which the GEB supplied power to its consumers ignoring the rate on which power generating company supplied its power to GEB

Avijit Das / July 31, 2018

High Court Of Gujarat Pr. CIT vs. Gujarat State Fertilizers And Chemicals Ltd M.R. Shah & A.Y. Kogje, JJ. Section

Section 80-IA, Income Tax Case Laws, Section 80HHC

Bombay H.C : the assessee is entitled to claim deduction u/s. 80IA on the total income after excluding profits (“deduction”) derived from export business of the two new industrial undertakings where 80HHC claim is allowed

Avijit Das / July 13, 2018

High Court Of Bombay Indian Gum Industries Ltd. vs. JCIT & Anr. M. S. Sanklecha & Sandeep K. Shinde, JJ.

Section 80-IA, Section 80-IB, Section 80-IC

S.C : The petitioner was not entitled to deduction under Section 80-IC of the Act by virtue of provision sub-section (6), when the same was not even applicable to the petitioner

Avijit Das / May 18, 2018

Supreme Court Of India Mahabir Industries vs. Pr.CIT A. K. Sikri & Ashok Bhushan, JJ. Section 80-IA, 80-IC, 80-IB Asst.

Calcutta H.C : the claim of deduction under section 80IA on profit from capital power unit was allowable notwithstanding the fact that such profit arose from consumption of power generated by the other units of the assessee itself and as such there is no sale to outside party and, therefore, there was no real profit and, as such, claim of deduction was not allowable in law

Avijit Das / August 3, 2016

High Court Of Calcutta CIT vs. Tata Metaliks Ltd. Section : 80-IA Girish Chandra Gupta And Arindam Sinha, JJ. IT

Karnataka H.C : Contract to effect repairs to infrastructure by construction of protection wall on canals would be mere works contract not eligible for deduction under section 80-IA

Avijit Das / April 22, 2013

High Court Of Karnataka Yojaka Marine (P.) Ltd. vs. ACIT, Circle 1(1) Assessment Year : 2005-06 Section : 80-IA N.Kumar

Section 80-IA, Section 154

S.C : AO not justified in rectifying assessment on ground that claim of deduction under section 80-IA had been allowed inadvertently before setting off of earlier years losses from profits and gains of industrial undertaking

Avijit Das / September 13, 2012

Supreme Court Of India Dinosaur Steels Ltd. VS. JCIT Assessment Year : 1997-98 Section : 80-IA, 154 S.H. Kapadia, Cji

S.C : Computation of deduction – Deduction under section 80-IA is not allowable on amount of duty drawback

Avijit Das / August 23, 2012

Supreme Court Of India CIT-III, Rajkot vs. Orchev Pharma (P.) Ltd. Section : 80-IA S.H. Kapadia, CJI And Madan B.

S.C : Whether in aforesaid situation, High Court instead of itself answering issues raised before Tribunal, should have remanded matter back to it for disposal afresh

Avijit Das / September 23, 2011

Supreme Court Of India Teknika Components vs. CIT, Shimla Assessment Years : 2002-03 To 2003-04 Section : 260A S.H. Kapadia,

Karnataka H.C : The appellant is not eligible for deduction under Section 80-IA for the Act under the facts and circumstances of the case

Avijit Das / August 11, 2011

High Court Of Karnataka Sharavathy Steel Products (P.) Ltd. vs. ITO, Ward 12(2), Bangalore Assessment Year : 1996-97 Section :

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