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“deduction under section 80IA”

DeductionsSection 80IASection 80IA554 judgments

DCM SHRIRAM LIMITED,DELHI vs. ASSESSMENT UNIT, DELHI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 5560/DEL/2024[2021-22]Status: DisposedITAT Delhi18 Mar 2026AY 2021-22

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(1)Section 143(1)(a)Section 143(3)Section 80Section 80ISection 92C

yarn, power generation etc. The return of income was filed on 14.03.2022, declaring total income at INR 45,98,71,750/- after claiming deduction under section 80IA of the Act in respect of power generation units. The company has declared book profit u/s 115JB

DCM SHRIRAM INDUSTRIS LTD,NEW DELHI vs. DCIT CIRCLE-7(1), NEW DELHI

In the result, the appeal filed by the assessee is allowed in above terms

ITA 2166/DEL/2022[2018-19]Status: DisposedITAT Delhi18 Mar 2026AY 2018-19

Bench: Shri Challa Nagemdra Prasad & Shri S. Rifaur Rahman

Section 115JSection 143(3)Section 144C(10)Section 14ASection 80Section 92C

issue is, with reference to re- determination of ALP of steam transferred from eligible unit to non-eligible units and consequent enhancement of deduction under section 80IA of the Act. The contention raised is that assessee’s power plant has transferred the steam to non-eligible units at cost. However ... issue is with reference to re-determination of ALP of steam transferred from eligible unit to non-eligible units and consequent enhancement of deduction under section 80IA of the Act. This issue arises in assessment years 2016-17 and 2017-18. 9. We have considered rival submissions and perused

LOGICS POWERAMR PRIVATE LIMITED,DELHI vs. ASST DIRECTOR OF INCOME TAX, BENGALURU

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

ITA 6641/DEL/2025[2021-22]Status: DisposedITAT Delhi11 Mar 2026AY 2021-22

Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2021-22 Logics Poweramr Private Vs. Asstt. Director Of Income Limited Tax, 1St Floor, Prestige Alpha No. 7, Sarswati Bhawan 1/4 Lalita Park, Laxmi Nagar 48/1, 48/2, East Delhi Laxmi Nagar Beratenaagrahara Begur, Delhi-110092 Hosur Rd. Uttarahalli Hobli, Pan No.Aadcl3204D Bangalore-560100 (Appellant) (Respondent)

Section 115JSection 143(1)Section 143(1)(a)Section 80I

grossly erred in confirming the action of the learned AO in making adjustment under section 143(1)(a) by disallowing claim of deduction under section 80IA Deduction in Respect Of Eligible Start-UP, claimed by the assessee merely on account of procedural defect. 5. That in the facts and circumstances

EFFICIENT ILLUMINATION PRIVATE LIMITED ,MUMBAI vs. ITO WARD 1(1), MUMBAI

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

ITA 5048/MUM/2025[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19
For Appellant: Shri Neelkanth Khandelwal, AdvocateFor Respondent: Shri Ritesh Misra (CIT DR)
Section 143(3)Section 250Section 80Section 80I

assessee filed its return of income, which was selected for scrutiny assessment. In the return, the assessee claimed, for the first time, a deduction under section 80IA(4)(i) of the Act amounting to Rs.7,16,84,974/- in respect of the development and maintenance of an infrastructure facility. During ... Being further aggrieved, the assessee has filed the present appeal before us. 4. The Ld.AR contended that the assessee had rightly claimed deduction under section 80IA(4) in respect of development of road infrastructure in Jaipur city. It was submitted that the project was duly awarded and guaranteed

ASSISTANT COMMISSIONER OF INCOME TAX, TIRUNELVELI vs. LOYAL TEXTILE MILLS LTD, KOVILPATTI

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

ITA 2308/CHNY/2025[2020-21]Status: DisposedITAT Chennai04 Mar 2026AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. ARV Sreenivasan, CITFor Respondent: Shri. Bhupendran, Advocate (Virtual)
Section 143(3)Section 40Section 801ASection 80ISection 92CSection 92F

Court in CIT vs. Jindal Steel & Power Ltd. [(2022) 460 ITR 162 (SC)] wherein it was held that for the purpose of computing deduction under section 80IA(8), the “market value” of power captively consumed shall be taken as the rate at which the assessee purchases electricity from the distribution

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2 1 1 , VADODARA, VADODARA vs. NETAFIM IRRIGATION INDIA PRIVATE LIMITED, VADODARA

In the result appeal filed by the Revenue in ITA No

ITA 2006/AHD/2025[2013-14]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 80ISection 92BSection 92C

adjustment of Rs.11,00,82,626/. Ld. AO made a corresponding addition in the final assessment order. 2.1. The Assessee company also claimed deduction under section 80IA(4) of the Act in respect of its participation in the Andhra Pradesh Micro Irrigation Project (APMIP). The same was denied ... placed on record various documentary evidences to substantiate that it was in fact the executing party. However the AO denied the claim of deduction under section 80IA(4) of the Act of Rs.28,35,347/= to the assessee and demanded tax thereon. 3. Aggrieved against the Final assessment order, assessee

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2 1 1 , VADODARA, VADODARA vs. NETAFIM IRRIGATION INDIA PRIVATE LIMITED, VADODARA

In the result appeal filed by the Revenue in ITA No

ITA 2005/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad24 Feb 2026AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 80ISection 92BSection 92C

adjustment of Rs.11,00,82,626/. Ld. AO made a corresponding addition in the final assessment order. 2.1. The Assessee company also claimed deduction under section 80IA(4) of the Act in respect of its participation in the Andhra Pradesh Micro Irrigation Project (APMIP). The same was denied ... placed on record various documentary evidences to substantiate that it was in fact the executing party. However the AO denied the claim of deduction under section 80IA(4) of the Act of Rs.28,35,347/= to the assessee and demanded tax thereon. 3. Aggrieved against the Final assessment order, assessee

MAHARASHTRA STATE ELECTRICITY TRANSMISSION COMPANY LIMITED,MUMBAI vs. ITO CIRCLE 14(1)(1), MUMBAI

ITA 2552/MUM/2025[2016-17]Status: DisposedITAT Mumbai06 Feb 2026AY 2016-17

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Madhao VichoreFor Respondent: Shri Solgy Jose
Section 143(3)Section 14A

During the course of assessment proceedings the Assessing Officer noted that in the Computation of Income the Assessee has claimed deduction under Section 80IA of the Act amounting to INR.1,90,74,74,529/-. Vide, notice dated 12/12/2019, issued under Section 142(1) of the Act the Assessee was required ... response the Assessee furnished reply letter, dated 20/12/2019, wherein it was stated that the Assessee has claimed the deduction under Section 80IA in respect of the profits arising from the activity of transmitting power viz., laying down of new transmission lines and/or renovation and modernization of the existing network

JCIT(OSD)-14(1)(1), MUMBAI vs. MAHARASHTRA STATE ELECTRICITY TRANSMISSION CO. LTD., MUMBAI

ITA 2093/MUM/2025[2016-17]Status: DisposedITAT Mumbai06 Feb 2026AY 2016-17

Bench: SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Madhao VichoreFor Respondent: Shri Solgy Jose
Section 143(3)Section 14A

During the course of assessment proceedings the Assessing Officer noted that in the Computation of Income the Assessee has claimed deduction under Section 80IA of the Act amounting to INR.1,90,74,74,529/-. Vide, notice dated 12/12/2019, issued under Section 142(1) of the Act the Assessee was required ... response the Assessee furnished reply letter, dated 20/12/2019, wherein it was stated that the Assessee has claimed the deduction under Section 80IA in respect of the profits arising from the activity of transmitting power viz., laying down of new transmission lines and/or renovation and modernization of the existing network

DY. COMMISSIONER OF INCOME TAX 5(2)(1), MUMBAI, MUMBAI vs. JSW STEEL COATED PRODUCTS LIMITED, MUMBAI

In the result, appeal of the

ITA 5143/MUM/2024[2016]Status: DisposedITAT Mumbai30 Jan 2026

Bench: Shri Pawan Singh & Shri Girish Agrawal

Section 254Section 80Section 801ASection 80A(6)

that the State Electricity Boards rate when it supplies power to the consumer have to be taken as market value for computing the deduction under Section 80IA of the Act. Thus, applying the decision of the Hon'ble Supreme Court in Jindal Steel and Power and in the light

DCIT-5(2)(1),MUMBAI, AAYAKAR BHAVAN vs. JSW STEEL COATED PRODUCTS LIMITED, MUMBAI

In the result, C.O. filed by assessee is\ndismissed as infructuous

ITA 5142/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Jan 2026AY 2015-16
Section 254Section 80Section 801ASection 80A(6)

that the State Electricity Boards rate when it\nsupplies power to the consumer have to be taken as market value for computing\nthe deduction under Section 80IA of the Act. Thus, applying the decision of the\nHon'ble Supreme Court in Jindal Steel and Power and in the light

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

ITA 1084/HYD/2024[2018-19]Status: DisposedITAT Hyderabad21 Jan 2026AY 2018-19
For Appellant: Shri Sourabh Soparkar, Advocate Represented by Department : Dr. Narendra Kumar NFor Respondent: Dr. Narendra Kumar Naik, CIT-DR Date of Conclusion of Hearing : 11/11/2025
Section 143(3)Section 144BSection 14ASection 68Section 80Section 801ASection 80GSection 92C

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad 'B' Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri

DCIT, CC-2(2), KOLKATA, EAST KOLKATA vs. M/S SPML INFRA LIMITED, SOUTH EAST DELHI

Appeals of the Revenue are allowed for statistical purposes\nOrder pronounced on 20

ITA 2118/KOL/2025[2017-18]Status: DisposedITAT Kolkata20 Jan 2026AY 2017-18
Section 250Section 80Section 80I

file for decision based on the forthcoming High Court judgment.", "result": "Partly Allowed", "sections": [ "80IA", "250" ], "issues": "Whether the assessee is eligible for deduction under Section 80IA of the Income Tax Act when the matter is sub-judice before the High Court

THE INDIA CEMENTS LTD.,CHENNAI vs. DCIT, CORPORATE CIRCLE-1(1), CHENNAI

The appeal of the assessee is allowed

ITA 2663/CHNY/2025[2021-22]Status: DisposedITAT Chennai13 Jan 2026AY 2021-22

Bench: Shri George George Kand Ms. Padmavathy.Sआयकर अपील सं./Ita No.2663/Chny/2025 धििाजरण वर्ज /Assessment Year: 2021-22

For Respondent: Mr. Shiva Srinivas, CIT
Section 139(1)Section 143Section 250Section 43BSection 80Section 80I

that the State Electricity Boards rate when it supplies power to the consumer have to be taken as market value for computing the deduction under Section 80IA of the Act. Thus, applying the decision of the Hon’ble Supreme Court in Jindal Steel and Power and in the light

ANGALAKSHMI SPINNING MILL,COIMBATORE vs. DCIT, NON CORPORATE CIRCLE-4, COIMBATORE

The Appeal is dismissed qua the issue of the extent of deduction under Section 80-IA of the Act

ITA 2260/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Jan 2026AY 2018-19

Bench: Shri Ss Viswanethra Ravi & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2260/Chny/2025 िनधा#रण वष# /Assessment Year: 2018-19

For Appellant: Mr. A. Arjun Raj, C.A (virtual)For Respondent: Ms. Latchana, JCIT
Section 143(2)Section 153(1)Section 234ASection 250Section 801ASection 80I

income which is to be taxed under the head income from other sources cannot be included in the gross total income against which deduction under section 80IA of the Act is to be claimed. Accordingly the AO restricted the deduction u/s.80IA and made addition towards interest income under the head

PRISTINE MEGA LOGISTICS PARK PVT. LTD.,DELHI vs. DCIT CIRCLE- 19(1), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 1450/DEL/2025[2022-23]Status: DisposedITAT Delhi17 Dec 2025AY 2022-23

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year: 2022-23] M/S Pristine Mega Logistics Dy. Commissioner Of Income Tax, Park Pvt. Ltd., Cpc Bangalore, 3Rd Floor, Commercial Plaza, Vs Circle-19(1), New Delhi Wing B, Radisson Hotel, Mahipalpur, New Delhi-110037 Pan:Aagcp8465R Appellant Respondent Assessee By Shri Ashok Jain, Ca Revenue By Shri Dayainder Singh Sidhu, Cit(Dr) Date Of Hearing 10.12.2025 Date Of Pronouncement 17.12.2025

Section 139(1)Section 143(1)(a)Section 143(3)Section 80Section 80I

grounds of appeal no.1 to 4 is regarding and adjustment made by CPC Bangalore amounting to Rs.11,37,59,267/- by not allowing deduction under section 80IA on account of late filing of audit report in Form 10CCB. It was Page 2 of 6 submitted that the impugned audit report

SRF LIMITED,DELHI vs. ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI, DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 5618/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

power plants for production of power and supply of power generated therein amongst the other units. The power production units are eligible for deduction under section 80IA of the Act and therefore, the power transferred from eligible unit to non-eligible unit has been treated as specified domestic transaction ... Power Mill for production of power and supply of power generated therein amongst the other units. The power production units are eligible for deduction under section 80IA of the Act and therefore, the power transferred from eligible unit to non-eligible unit has been treated as specified domestic transaction

SRF LIMITED ,DELHI vs. ACIT, CIRCLE-10(1), DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1449/DEL/2022[2018-19]Status: DisposedITAT Delhi12 Dec 2025AY 2018-19
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

power plants for production of power and supply of power generated therein amongst the other units. The power production units are eligible for deduction under section 80IA of the Act and therefore, the power transferred from eligible unit to non-eligible unit has been treated as specified domestic transaction ... Power Mill for production of power and supply of power generated therein amongst the other units. The power production units are eligible for deduction under section 80IA of the Act and therefore, the power transferred from eligible unit to non-eligible unit has been treated as specified domestic transaction

SRF LIMITED,NEW DELHI vs. ACIT, CIRCLE-10(1), DELHI

In the result, the appeal filed by the assessee is partly allowed as indicated above

ITA 1448/DEL/2022[2017-18]Status: DisposedITAT Delhi12 Dec 2025AY 2017-18
For Appellant: Shri Pradeep Dinodia, CAFor Respondent: Shri S.K. Jadhav, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 80Section 92C

power plants for production of power and supply of power generated therein amongst the other units. The power production units are eligible for deduction under section 80IA of the Act and therefore, the power transferred from eligible unit to non-eligible unit has been treated as specified domestic transaction ... Power Mill for production of power and supply of power generated therein amongst the other units. The power production units are eligible for deduction under section 80IA of the Act and therefore, the power transferred from eligible unit to non-eligible unit has been treated as specified domestic transaction

ACIT, CIRCLE-2, NOIDA vs. NOIDA SPECIAL ECONOMIC ZONE AUTHORITY, NOIDA

In the result, the assessing officer is directed to allow both the disallowances

ITA 6732/DEL/2018[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Shripawan Singhand Shribrajesh Kumar Singhआ.अ.सं/.I.T.A No.6540/Del/2018 िनधा"रणवष"/Assessment Year:2010-11 (Physical Hearing) Noida Special Economic Zone Authority, बनाम Dcit, Phase-Ii, Dadri Road, Noida, Circle-2, Vs. Uttar Pradesh. Aayakar Bhawan, 2D, A-Block, Sector-24, Pan No.Aaaln0639A Noida, Uttar Pradesh. अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6541/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Noida Special Economic Zone Authority, बनाम Dcit,Circle-2, Phase-Ii, Dadri Road, Noida, Aayakar Bhawan, 2D, Vs. Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.6732/Del/2018 िनधा"रणवष"/Assessment Year:2012-13 Acit, बनाम Noida Special Economic Zone Authority, Circle-2, Phase-Ii, Dadri Road, Noida, Vs. Aayakar Bhawan, 2D, Uttar Pradesh. A-Block, Sector-24, Noida, Uttar Pradesh. Pan No.Aaaln0639A अपीलाथ" Appellant ""यथ"/Respondent Assessee By Shri Ram Avtar Sharma, Ca & Shri Bhupesh Agarwal, Ca Revenue By Ms. Monika Singh, Cit-Dr सुनवाईक"तारीख/ Date Of Hearing: 26.11.2025 उ"ोषणाक"तारीख/Pronouncement On 12.12.2025 आदेश /O R D E R Per Pawan Singh:

Section 139(1)Section 139(4)Section 143(1)Section 147Section 148Section 154Section 34Section 80ASection 80I

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” NEW DELHI BEFORE SHRIPAWAN SINGH, JUDICIAL MEMBERAND SHRIBRAJESH KUMAR SINGH, ACCOUNTANT

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