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Search Results for "Section 80IA deduction"

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High Court

Madras High Court Allows Assessee's Appeal in Income Tax Deduction Computation Case — Follows Supreme Court Guidelines in Sital Fibres Ltd. The Court held that deduction under Section 80IA should not be deducted before computing deduction under Section 80HHC under the Income Tax Act, 1961, and remanded the matter for fresh assessment.

27 Apr 2026

The assessee, M/s. Rogini Garments, filed a Tax Case under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tri...

High Court

Madras High Court Allows Deduction Under Section 80IA for Income from Operation and Maintenance of Software Technology Park. The Court held that income from leasing out property with amenities constitutes business income eligible for deduction under Section 80IA of the Income Tax Act, 1961.

21 Jan 2026

The appellant, M/s. Tidel Park Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Trib...

Supreme Court

Supreme Court Allows Deduction Under Section 80IA for Infrastructure Facility Despite Conversion of Firm to Company. The court held that the assessee-company, formed by conversion of a partnership firm, satisfied the condition of having an agreement with the government under Section 80IA(4)(i)(b) of the Income Tax Act, 1961, as the conversion did not create a new entity but a continuation of the same business.

5 Mar 2020

The case involves an appeal by the Commissioner of Income Tax, Udaipur, against the judgment of the Rajasthan High Court which allowed the deduction u...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Revision Case for Lack of Proper Inquiry. Commissioner's order under Section 263 set aside as no inquiry was conducted before passing the revision order.

1 Feb 2012

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961, challenged the order of the Income Tax Appellate Tribunal which had set asid...

High Court

Bombay High Court Dismisses Petition Challenging Denial of Industrial Park Scheme Benefits. Interpretation of Section 80IA(4)(iii) of Income Tax Act, 1961 and Industrial Park Scheme 2002 requires strict compliance with conditions for deduction.

16 Nov 2011

The petitioners, M/s. Silver Land Developers Pvt. Ltd. and others, filed a writ petition under Article 226 of the Constitution challenging an order da...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case on Section 80IB(10) Deduction for Mixed-Use Housing Projects. The court held that prior to 1/4/2005, deduction under Section 80IB(10) of the Income Tax Act, 1961 is admissible to housing projects with commercial units, and the limit on commercial area applies prospectively.

22 Feb 2011

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the eligibility ...

High Court

Bombay High Court Dismisses Appeal in Income Tax Case on Double Deduction Under Sections 80IA and 80HHC. Section 80IA(9) Mandates Reduction of Profits Allowed as Deduction Under Section 80IA(1) While Computing Deduction Under Any Other Provision Under Heading 'C' of Chapter VIA of the Income Tax Act, 1961.

10 Jan 2011

The appellant, Associated Capsules Private Limited, is engaged in the manufacture of Empty Hard Gelatin Capsules and PVDC Capsules. It set up four ind...

High Court

Bombay High Court Quashes Reopening Notice in Income Tax Case for Lack of Full and True Disclosure — Reassessment Beyond Four Years Invalid Without Failure to Disclose Material Facts. The court held that the proviso to Section 147 of the Income Tax Act, 1961 requires a failure to disclose fully and truly all material facts for reopening beyond four years, and mere change of opinion is insufficient.

18 Jun 2010

The petitioner, M/s. Hindustan Petroleum Corporation Limited, a public sector oil company, filed a writ petition challenging a notice dated 23 March 2...

High Court

Bombay High Court Dismisses Revenue's Appeal in Section 263 Revision Case — ITAT Order Setting Aside CIT's Revision Upheld. The court held that the Revenue failed to show any perversity or error of law in the ITAT's order setting aside the CIT's revision under Section 263 of the Income Tax Act, 1961, regarding deduction under Section 80IA(4).

25 Feb 2010

The appeal was filed by the Commissioner of Income Tax (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT) dated 27th February 2009...

High Court

Bombay High Court Allows Revenue Appeal in Section 80IA Deduction Case for Container Handling Cranes. Leasing of cranes to JNPT does not constitute developing, maintaining and operating an infrastructural facility under Section 80IA of the Income Tax Act, 1961.

15 Feb 2010

The case involves appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal f...

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