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“gross total income”

Chapter VI - Deductions / Set-offSection 80B(5)Section 80B(5) / Rule 3D2,282 judgments

The decision most relied on for gross total income is CIT v. Andhra Pradesh State (200 Taxmann 220), cited in 348 judgments on BharatTax.

Leading authorities on gross total income

CIT v. Andhra Pradesh State
200 Taxmann 220 · 2011 · High Court
348
citing judgments

Interest earned by a Co-operative Society from investing fixed deposits in banks is entitled to a deduction under Section 80P(2)(a)(i) of the Income-tax Act.

CIT v. Yokogawa India Ltd.
391 ITR 274 · 2017 · Supreme Court
290
citing judgments

Deduction under Section 10A or 10AA of the Income-tax Act is computed on the profits of the eligible unit without first setting off losses from other units or non-eligible units. Conversely, losses incurred by an eligible unit are allowed to be set off against the assessee's other taxable business profits.

ACG Associated Capsules (P) Ltd. v. CIT
343 ITR 89 · 2012 · Supreme Court
144
citing judgments

For calculation of deduction under Section 80HHC, if total interest is netted off after adjusting interest paid and received, the 90% reduction specified in Explanation (baa) is not applicable.

Synco Industries Ltd. v. Assessing Officer (IT) & Another
299 ITR 444 · 2008 · Supreme Court
82
citing judgments

When computing deductions under Chapter VI-A, such as Section 80IA, losses from other business undertakings must be set off against the profits of the eligible undertaking before calculating the deduction. No deduction under Section 80IA is permissible if the overall 'Profits & Gains of Business or Profession' results in a loss.

CIT v. Himatasingike Seide Ltd.
286 ITR 255 · 2006 · High Court
73
citing judgments

Deduction under Section 10A of the Income-tax Act is to be allowed only after setting off unabsorbed depreciation and brought forward business losses against the profits of the business.

CIT v. Williamson Financial Services
165 Taxmann 638 · 2007 · Supreme Court
67
citing judgments

Income-tax is levied on the total income of an assessee, not on gross receipts. The tax is on income, and deductions for expenditure are permissible.

CIT v. Reliance Energy Limited
127 Taxmann.com 69 · 2021 · Supreme Court
47
citing judgments

Deduction under Section 80-IA or 80-IB is computed by setting it off against the gross total income to arrive at the total income of an assessee.

CIT v. Tridoss Laboratories Ltd.
328 ITR 448 · 2010 · High Court
35
citing judgments

Deductions under Chapter VI-A of the Income Tax Act, such as Section 80-IA, are to be calculated and allowed with reference to the assessee's gross total income, not just business income.

Judgments citing gross total income

Gramin Sewa Sahakri Samiti Maryadit, Dharsiwa, Raipur vs. Income Tax Officer 1(2), Raipur

ITA 89/RPR/2023[2011-12]Status: DisposedITAT Raipur24 May 2023AY 2011-12

Bench: Shri Ravish Sood

For Appellant: None (written submissions)For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

contention before us, which reads as under : “80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub- section (2), there shall be deducted, in accordance with and subject to the provisions of this section ... Deduction in respect of income of cooperative societies: 80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section

Gramin Sewa Sahakari Samiti Maryadit, Champajhar, Raipur vs. Income Tax Officer-1(1), Raipur

ITA 88/RPR/2023[2017-18]Status: DisposedITAT Raipur24 May 2023AY 2017-18

Bench: Shri Ravish Sood

For Appellant: None (written submissions)For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

contention before us, which reads as under : “80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub- section (2), there shall be deducted, in accordance with and subject to the provisions of this section ... Deduction in respect of income of cooperative societies: 80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section

Gramin Sewa Sahakari Samiti (Maryadit), Gaurbhat, Raipur vs. Income Tax Officer-1(2), Raipur

ITA 87/RPR/2023[2017-18]Status: DisposedITAT Raipur24 May 2023AY 2017-18

Bench: Shri Ravish Sood

For Appellant: None (written submissions)For Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

contention before us, which reads as under : “80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub- section (2), there shall be deducted, in accordance with and subject to the provisions of this section ... Deduction in respect of income of cooperative societies: 80P. (1) Where, in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub-section (2), there shall be deducted, in accordance with and subject to the provisions of this section

Denso Ten Minda India P.Ltd, New Delhi vs. ACIT, Circle-7(1), New Delhi

In the result, appeal of the assessee is allowed for statistical purposes

ITA 3017/DEL/2022[2018-19]Status: DisposedITAT Delhi22 May 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: F. C. A
Section 115JSection 143(1)Section 250Section 270A(1)Section 80JSection 92E

sustaining the addition made by the Ld. AO of Rs.15,39,930/- u/s 80JJAA of the IT Act without appreciating that the gross total income of the Assessee is NIL and it has not claimed such deduction in its return of income 3.0 That the Ld. AO has erred ... brought forward losses of earlier years. Reference was made to 2 I.T.A. No. 3017/Del/2022 Paper Book Page 37, Serial No. 9, where the gross total income of the assessee after setting of brought forward losses is zero/NIL. Reference is also made to Page 38 wherein the deduction under Chapter

Premium Tower Cooperative Housing Society Ltd, Mumbai vs. The Commissioner (Appeals)of Income Tax, Mumbai

In the result, appeal of the assessee is allowed

ITA 1583/MUM/2023[2015-2016]Status: HeardITAT Mumbai17 May 2023AY 2015-2016
Section 143(3)Section 2Section 4Section 80Section 80PSection 80P(2)(d)

benefit u/s 80 P(2)(d)? 5. Section 80P provides that in case of assessee being a cooperative society, the gross total income which includes any income referred to sub-section 2 shall be deducted in accordance with subject to provision of this section. Sub-section 2 of section

M/S. ACIT 1(1), Mumbai vs. The Hindustan Unilever Ltd, Mumbai

In the result, the appeal of the assesse is partly allowed and the appeal of the revenue stand dismissed

ITA 4033/MUM/2008[2000-2001]Status: DisposedITAT Mumbai16 May 2023AY 2000-2001

Bench: Shri Vikas Awasthy & Shri Amarjit Singhm/S Hindustan Unilever Vs. Addl. Commissioner Of Ltd., Hindustan Lever Income Tax, Range 1(1) House, 165/166 Backbay Mumbai Reclamation Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaach1004N Appellant .. Respondent Acit-1(1), Vs. M/S Hindustan Unilever Room No. 579, Ltd., 165/166, Backbay Aayakar Bhavan, Reclamation Mumbai – 400 020 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaach1004N Appellant .. Respondent Appellant By : Nishant Thakkar & Ms. Jasmin Amalsadvala Respondent By : Chandip Singh Date Of Hearing 09.03.2023 Date Of Pronouncement 16.05.2023 आदेश / O R D E R Per Amarjit Singh (Am): Both These Appeals Filed By The Assesse & The Revenue Are Pertained To Assessment Year 2000-01 Based On Similar Fact & P A G E | 2

For Appellant: Nishant Thakkar &For Respondent: Chandip Singh
Section 80Section 80ASection 80H

80AB of the Act, deduction under Sec 80-I/IB is to be allowed with reference to the amount of profits included in the Gross Total Income and cannot be notionally reduced by amounts which are not actually reduced in arriving at the Gross Total Income 5. The learned

M/S. Hindustan Unilever Ltd, Mumbai vs. The ACIT (TDS)-1(1), Mumbai

In the result, the appeal of the assesse is partly allowed and the appeal of the revenue stand dismissed

ITA 3951/MUM/2008[2000-2001]Status: DisposedITAT Mumbai16 May 2023AY 2000-2001

Bench: Shri Vikas Awasthy & Shri Amarjit Singhm/S Hindustan Unilever Vs. Addl. Commissioner Of Ltd., Hindustan Lever Income Tax, Range 1(1) House, 165/166 Backbay Mumbai Reclamation Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaach1004N Appellant .. Respondent Acit-1(1), Vs. M/S Hindustan Unilever Room No. 579, Ltd., 165/166, Backbay Aayakar Bhavan, Reclamation Mumbai – 400 020 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaach1004N Appellant .. Respondent Appellant By : Nishant Thakkar & Ms. Jasmin Amalsadvala Respondent By : Chandip Singh Date Of Hearing 09.03.2023 Date Of Pronouncement 16.05.2023 आदेश / O R D E R Per Amarjit Singh (Am): Both These Appeals Filed By The Assesse & The Revenue Are Pertained To Assessment Year 2000-01 Based On Similar Fact & P A G E | 2

For Appellant: Nishant Thakkar &For Respondent: Chandip Singh
Section 80Section 80ASection 80H

80AB of the Act, deduction under Sec 80-I/IB is to be allowed with reference to the amount of profits included in the Gross Total Income and cannot be notionally reduced by amounts which are not actually reduced in arriving at the Gross Total Income 5. The learned

DCIT 3(1), Bhopal vs. M/S Nhdc Ltd, Bhopal

In the result, both the appeals filed by the Revenue are dismissed

ITA 315/IND/2020[2014-15]Status: DisposedITAT Indore16 May 2023AY 2014-15

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 143(3)Section 2(30)Section 263Section 62Section 79Section 80I

amount of Rs. 30,58,04,134/- on account of deferred tax liability materialized. As per Section 80IA of the Act where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from business referred to in sub-section (4) (such

DCIT 3 (1), Bhopal vs. M/S Nhdc Ltd, Bhopal

In the result, both the appeals filed by the Revenue are dismissed

ITA 314/IND/2020[2013-14]Status: DisposedITAT Indore16 May 2023AY 2013-14

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri B.M. Biyani (Accountant Member)

Section 143(3)Section 2(30)Section 263Section 62Section 79Section 80I

amount of Rs. 30,58,04,134/- on account of deferred tax liability materialized. As per Section 80IA of the Act where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from business referred to in sub-section (4) (such

Dy CIT CC 1(4), Mumbai vs. M/S Ultratech Cement Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 931/MUM/2020[2015-16]Status: DisposedITAT Mumbai12 May 2023AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Ultratech Cement Limited V. Dcit, Central Circle-1(4) Ahura Centre, ‘B’ Wing 2Nd Floor Room No. 902, 9Th Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Dcit, Central Circle-1(4) V. M/S. Ultratech Cement Limited Room No. 902, 9Th Floor Ahura Centre, ‘B’ Wing 2Nd Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 115Section 32Section 32ASection 80I

certain eligible business), in accordance with and subject to the provision of the section. The relevant section is reproduced below: “[1] Where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in sub-section

Ultratech Cement Ltd, Mumbai vs. DCIT CC 1(4), Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 465/MUM/2020[2015-16]Status: DisposedITAT Mumbai12 May 2023AY 2015-16

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Ultratech Cement Limited V. Dcit, Central Circle-1(4) Ahura Centre, ‘B’ Wing 2Nd Floor Room No. 902, 9Th Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent) Dcit, Central Circle-1(4) V. M/S. Ultratech Cement Limited Room No. 902, 9Th Floor Ahura Centre, ‘B’ Wing 2Nd Floor Mahakali Caves Road Pratishtha Bhavan, Old Cgo Annexe Maharishi Karve Road Andheri (E), Mumbai- 400093 Mumbai- 400020 Pan: Aaacl6442L (Appellant) (Respondent)

Section 115Section 32Section 32ASection 80I

certain eligible business), in accordance with and subject to the provision of the section. The relevant section is reproduced below: “[1] Where the gross total income of an assessee includes any profits and gains derived by an undertaking or an enterprise from any business referred to in sub-section

Jardine Lloyd Thomposn India P.Ltd, Mumbai vs. ACIT15(2)(1), Mumbai

The appeal is partly allowed

ITA 6313/MUM/2017[2013-14]Status: DisposedITAT Mumbai12 May 2023AY 2013-14

Bench: Amit Shukla () & Ms. Padmavathy S. ()

Section 10ASection 143(2)Section 143(3)

special business activity. 35. The Scheme of Deductions under Chapter VI-A in Sections 80-HH, 80- HHC, 80-IB, etc from the 'Gross Total Income of the Undertaking', which may 11 ITA 6313/Mum/2017 M/s Jardine Lloyd Thompson Pvt Ltd arise from different specified activities in these provisions and other ... under Section 10-A or 10-B of the Act, rather than it being a spec: character of income entitled to Deduction from Gross Total Income under Chapter VI-A under Section 8 HH, etc. The computation of income entitled to exemption under Section

M/S. Zensar Technologies Ltd, Mumbai vs. The ACIT -2(3), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2908/MUM/2008[2003-2004]Status: DisposedITAT Mumbai12 May 2023AY 2003-2004

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Zensor Technologies Ltd V. Acit-2(3) Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent) Acit- 2(3) V. M/S. Zensor Technologies Ltd Room No. 555, Aayakar Bhavan Magnet House, 2Nd Floor Mumbai Narottam Morarjee Marg Ballard Estate, Mumbai- 400038 Pan: Aaacf0742K (Appellant) (Respondent)

Section 10ASection 80HSection 92Section 92(1)Section 92CSection 94(7)

exercise to be undertaken under Chapter VI of the Act for arriving at the total income of the assessee from the gross total income. The somewhat discordant use of the expression "total income of the assessee" in Section 10A has already been dealt with earlier and in the overall scenario ... order, by holding that though Section 10A, as amended, is a provision for deduction, the stage of deduction would be while computing the gross total income of the eligible undertaking under Chapter IV of the Act and not at the stage of computation of the total income under Chapter

Shilpa Prabhakar Kulkarni, Mumbai vs. DCIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed partly for In the result, the appeal of the assessee is allowed partly for In the result, the appeal of the assessee is allowed partly for stati...

ITA 387/MUM/2023[2017-18]Status: DisposedITAT Mumbai11 May 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-2018 Shilpa Prabhakar Kulkarni, Dcit Centralized Processing 3 Neel Sagar, 1280 Prabhadevi Centre, Seaface Prabhadevi, Vs. Bengaluru-560 500. Mumbai-400025. Pan No. Brhpk 8129 D Appellant Respondent Assessee By : Ms. Chandni Shah & Kinjal Patel Revenue By : Mr. A.N. Bhalekar, Dr Date Of Hearing : 03/05/2023 : Date Of Pronouncement 11/05/2023 Order

For Appellant: Ms. Chandni Shah & Kinjal PatelFor Respondent: Mr. A.N. Bhalekar, DR
Section 154Section 234BSection 234C

year year under under under consideration was Rs. 1,35, 19,992/ consideration was Rs. 1,35, 19,992/-. This gross total . This gross total income is inconformity with the submission of the come is inconformity with the submission of the come is inconformity with the submission of the appellant ... Considering all the facts, it is culled that the 6.3 Considering all the facts, it is culled that the appellant did not disclose gross total income in her ITR. appellant did not disclose gross total income in her ITR. appellant did not disclose gross total income in her ITR. Rather

Sh. Mukesh Kumar Jangam, Plot No.75, Gali No.2, Rishi Galeeb Nagar, Galta Gate, Jaipur vs. DCIT, Central Circle-4, Jaipur

In the result, this appeal of the assessee is allowed

ITA 161/JPR/2023[2019-20]Status: DisposedITAT Jaipur10 May 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 115BSection 131Section 132ASection 194CSection 250Section 69A

return for AY 2018-19 on 29.03.2019 (PB 15-18), i.e. after cash was found from him. In this return assessee declared gross total income of Rs.7,01,159/-. Therefore, the opening cash balance of Rs.2 lacs as on 01.04.2017 is not unreasonable considering the living standard of assessee ... year 2018-19 which was filed on 29.03.2019 which is at paper book pages 15-18. In this return, assessee has declared his gross total income of Rs. 7,01,159/-. Therefore, in this way the opening cash balance of Rs. 2 lacs as on 01.04.2017 is not unreasonable considering

Jansevak Co-Op Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 27(1)(5), Mumbai

ITA 639/MUM/2023[2014-15]Status: DisposedITAT Mumbai09 May 2023AY 2014-15
Section 143(1)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

adjudication of the issue before us. “80P(2)(d) (1). Where in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub- section (2), there shall be deducted, in accordance with and subject to the provisions of this section

Jansevak Co-Op Credit Society Ltd, Mumbai vs. Income Tax Officer, Ward 27(1)(5), Mumbai

ITA 638/MUM/2023[2015-16]Status: DisposedITAT Mumbai09 May 2023AY 2015-16
Section 143(1)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(d)

adjudication of the issue before us. “80P(2)(d) (1). Where in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub- section (2), there shall be deducted, in accordance with and subject to the provisions of this section

Sh. Minaketan Samal, Noida vs. ACIT, New Delhi

In the result, the appeal filed by the Appellant stands allowed for statistical purposes

ITA 2084/DEL/2014[2009-10]Status: DisposedITAT Delhi08 May 2023AY 2009-10

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2009-10

For Appellant: Sh. K. Sampath, Ld. Adv. &For Respondent: Sh. Jitender Chand, Ld. Sr. DR
Section 144Section 250Section 271Section 44ASection 69Section 80C

name and style of Reliable Construction and Projects during the year under construction was engaged in civil construction work as contractor and declared gross total income of Rs.45,58,082/- which included business income of Rs.43,00,921/- and income from other sources of Rs.2,57,161/- and after claiming

Golden Square Chs Ltd., Mumbai vs. ITO-22 (1)(5), Mumbai

In the result, the two appeals filed by the assesee are allowed

ITA 572/MUM/2023[2012-13]Status: DisposedITAT Mumbai05 May 2023AY 2012-13

Bench: Shir Pavan Kumar Gadaleita No. 572 & 573/Mum/2023 (A.Y: 2012-13 & 2013-14) Golden Square Chsltd., Vs. Ito – 22(1)(5),Roomno. Cst Road, Sunder Nagar 323,3Rdfloor,Piramal Kalina, Santicruz (E) Chamber,Lalbaug, Mumbai. 400098 Parel, Mumbai.400012 Pan/Gir No. : Aaaag2527M Appellant .. Respondent Appellant By : Shri Kunal Lunawat & Shri Rajendra Kumar Jain.Ar Respondent By : Shri Rajendra Chandekar.Dr Date Of Hearing 02.05.2023 Date Of Pronouncement 04.05.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: These Are The Two Appeals Filed The Assessee Against The Different Orders Of The National Faceless Appeal Centre (Nfac)/Cit(A), Delhi Passed U/S 250 Of The Act.

For Appellant: Shri Kunal Lunawat, &For Respondent: Shri Rajendra Chandekar.DR
Section 143(1)Section 154Section 154(7)Section 250Section 80PSection 80P(2)(d)

adjudication of the issue before us. "80P(2) (d) (1). Where in the case of an assessee being a co-operative society, the gross total income includes any income referred to in sub- section (2), there shall be deducted, in accordance with and subject to the provisions of this section

Late Sh. Vijay Kumar Johari (Through L/H Smt. Hema Johari, Sh. Vaibhav Johari & Sh. Varun Johari), 63, Om Nivas, Masjid Wali Gali, 22 Godam, Jaipur vs. ACIT, Circle-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 241/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 May 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Ms Monisha Choudhary (Addl.CIT)
Section 115BSection 133ASection 143(1)Section 69

Johari, Jaipur. Income from House property (-) 9,05,676 Income from Business and Profession 29,07,723 Income from Other sources 46,751 Gross Total Income 20,48,798 Deductions (Chapter VI-A) 1,77,538 Total Income 18,71,260/- 2.1. AO issued show cause notice dated