Niko Resources Ltd. v. Union of India

374 ITR 369High Court2015#2989 most cited

What is Niko Resources Ltd. v. Union of India authority for?

The retrospective insertion of an Explanation to Section 80IB(9) of the Income Tax Act is unconstitutional. Blocks licensed under a single contract cannot be treated as a single undertaking for the purpose of deduction under Section 80IB(9).

40

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Niko Resources Ltd v Union of India · section 80IB(9) · retrospective amendment · unconstitutional · separate undertaking · single contract · deduction

Also reported as

55 Taxmann.com 455

Sections most often in play

Section 115JAASection 143(3)Section 144CSection 144C(10)Section 234BSection 234DSection 32Section 42

Issues it is cited on

section 80ib(2)section 24asection 8osection 80msection 42section 92f(v)section 3(b)section 44bbsection 44bsection 92f(ii)section 80ia(1)section 40(a)(ii)

Judgments citing Niko Resources Ltd. v. Union of India

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

ITA 81/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…relying on reasoning provided in previous assessment order. The Ld. AR relied upon the decision of the Hon’ble Gujarat High Court in assessee’s own case (Special Civil Application No. 1171 of 2010) which followed the case of Niko Resources Ltd. vs. UOI (2015) 374 ITR 369 (Gujarat HC). The Hon’ble High Court denied retrospective applicability of explanation to Section 80IB(9) of the Act stating that all blocks licensed under a single contract cannot be treated as a single undertaking. The Ld. AR further submitted that the Assessing Officer did not follow the decision of the Tribunal in assessee’s own case for A.Y.…

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

ITA 80/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2017-18

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…relying on reasoning provided in previous assessment order. The Ld. AR relied upon the decision of the Hon’ble Gujarat High Court in assessee’s own case (Special Civil Application No. 1171 of 2010) which followed the case of Niko Resources Ltd. vs. UOI (2015) 374 ITR 369 (Gujarat HC). The Hon’ble High Court denied retrospective applicability of explanation to Section 80IB(9) of the Act stating that all blocks licensed under a single contract cannot be treated as a single undertaking. The Ld. AR further submitted that the Assessing Officer did not follow the decision of the Tribunal in assessee’s own case for A.Y.…

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE(INT.TAXN.)-1, AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

ITA 244/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad12 Dec 2025AY 2019-20

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

For Appellant: Shri Vishal Kalra, A.RFor Respondent: Shri Sher Singh, CIT-D.R
Section 143(3)Section 32Section 80I

…relying on reasoning provided in previous assessment order. The Ld. AR relied upon the decision of the Hon’ble Gujarat High Court in assessee’s own case (Special Civil Application No. 1171 of 2010) which followed the case of Niko Resources Ltd. vs. UOI (2015) 374 ITR 369 (Gujarat HC). The Hon’ble High Court denied retrospective applicability of explanation to Section 80IB(9) of the Act stating that all blocks licensed under a single contract cannot be treated as a single undertaking. The Ld. AR further submitted that the Assessing Officer did not follow the decision of the Tribunal in assessee’s own case for A.Y.…

JEKPL PVT. LTD. (ERSTWHILE JUBILANT ENERGY (KHARSANG) PVT LTD),NOIDA vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI, NEW DELHI

In the result, appeal of the assessee for ITA No

ITA 3250/DEL/2024[2011-12]Status: HeardITAT Delhi12 Dec 2025AY 2011-12

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 143(3)Section 80Section 80I

…by treating each well as separate undertaking is covered in favour of the applicant as explained hereunder. The retrospective insertion of Explanation to section 801B(9) of the Act was held as unconstitutional in the case of Niko Resource Ltd vs. UOI: [2015] 374 ITR 369 (Gujarat) dated 26.03.2015 by the Hon’ble Gujarat High Court. The ld. Counsel argued that the New Wells in respect of which drilling was completed and commercial production was commenced during the financial year 2005-06 and 2008-09 (prior to amendment), Page 4 of 10 ITA No.3247 and 3250/Del/2024 the deduction shall be available for seven cons…

JEKPL PRIVATE LIMITED (ERSTWHILE JUBILANT ENERGY (KHARSANG) PVT LTD),NOIDA vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI, NEW DELHI

In the result, appeal of the assessee for ITA No

ITA 3247/DEL/2024[2010-11]Status: HeardITAT Delhi12 Dec 2025AY 2010-11

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla

Section 143(3)Section 80Section 80I

…by treating each well as separate undertaking is covered in favour of the applicant as explained hereunder. The retrospective insertion of Explanation to section 801B(9) of the Act was held as unconstitutional in the case of Niko Resource Ltd vs. UOI: [2015] 374 ITR 369 (Gujarat) dated 26.03.2015 by the Hon’ble Gujarat High Court. The ld. Counsel argued that the New Wells in respect of which drilling was completed and commercial production was commenced during the financial year 2005-06 and 2008-09 (prior to amendment), Page 4 of 10 ITA No.3247 and 3250/Del/2024 the deduction shall be available for seven cons…

DY. CIT. CIRCLE 7(1)(1), MUMBAI vs. HINDUSTAN COLAS PVT. LTD., MUMBAI

In the result, appeals filed by the assessee for A

ITA 1663/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

DY. CIT. CIRCLE 7(1)(1), MUMBAI vs. HINDUSTAN COLAS PVT. LTD., MUMBAI

In the result, appeals filed by the assessee for A

ITA 1662/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1653/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Oct 2022AY 2018-19

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1652/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Oct 2022AY 2017-18

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1651/MUM/2022[2016-17]Status: DisposedITAT Mumbai20 Oct 2022AY 2016-17

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1650/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Oct 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

M/S. HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIRCLE 7(1) (2), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1649/MUM/2022[2013-14]Status: DisposedITAT Mumbai20 Oct 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1648/MUM/2022[2012-13]Status: DisposedITAT Mumbai20 Oct 2022AY 2012-13

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1647/MUM/2022[2011-12]Status: DisposedITAT Mumbai20 Oct 2022AY 2011-12

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1646/MUM/2022[2010-11]Status: DisposedITAT Mumbai20 Oct 2022AY 2010-11

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1645/MUM/2022[2009-10]Status: DisposedITAT Mumbai20 Oct 2022AY 2009-10

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1644/MUM/2022[2008-09]Status: DisposedITAT Mumbai20 Oct 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

HINDUSTAN COLAS PVT. LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1643/MUM/2022[2007-08]Status: DisposedITAT Mumbai20 Oct 2022AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1642/MUM/2022[2006-07]Status: DisposedITAT Mumbai20 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

HINDUSTAN COLAS PVT LTD,MUMBAI vs. ACIT CIR 6(3), MUMBAI

In the result, appeals filed by the assessee for A

ITA 1641/MUM/2022[2005-06]Status: DisposedITAT Mumbai20 Oct 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…iesel and Fuel oil are covered under the expression 'mineral oil' for the purposes of section 80HHC. We, therefore, uphold the order of the Id. CIT(A) on this issue.” 42. The Hon’ble Gujarat High Court in case of Niko Resources Ltd. vs. Union of India (2015) 374 ITR 369 (Gujarat) has also dealt 38 ITA No.1640/M/2022 & ors. M/s. Hindustan Coals Private Limited with the issue whether natural gas is covered by the term “mineral oil” for the purpose of section 80IB, wherein it is held that the expression “mineral oil” would include and encompass within itself both petroleum products and natural gas by returning fo…

Showing 1–20 of 40 · Page 1 of 2