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“deduction u/s 80IA”

DeductionsSection 80IASection 80IA745 judgments

The decision most relied on for deduction u/s 80IA is CIT v. ABG Heavy Industries Ltd. (322 ITR 323), cited in 229 judgments on BharatTax.

Leading authorities on deduction u/s 80IA

CIT v. ABG Heavy Industries Ltd.
322 ITR 323 · 2010 · High Court
229
citing judgments

The Assessing Officer cannot deny a Section 80IA deduction by merely asserting that the assessee is not a "developer" without considering the relevant agreements and facts. Entitlement to Section 80IA deduction requires a thorough examination of the assessee's role as a developer.

CIT v. ITC Ltd.
236 Taxmann 612 · 2016 · High Court
108
citing judgments

When computing deduction under Section 80IA, specifically for inter-unit transfer of power, the benefit cannot be claimed based on rates chargeable by distribution licensees to consumers. The deduction must be computed based on the rate fixed by the Tariff Regulation Commission for sale by electricity generating companies.

CIT v. Jawahar Bhattacharjee
341 ITR 434 · 2012 · High Court
99
citing judgments

An assessment order is erroneous for the purpose of Section 263 if the Assessing Officer fails to apply mind to relevant material, proceeds on an incorrect assumption of facts, or makes an incorrect application of law.

M/s Tamilnadu Petro Products Ltd. v. ACIT
338 ITR 643 · 2011 · High Court
56
citing judgments

For the purpose of Section 80IA relief, the sale of power is not a criterion for granting relief. Captive consumption of power must be valued at market price, and classification of units as saleable or non-saleable is irrelevant for determining the Arm's Length Price (ALP).

Mohan Breweries & Distilleries Ltd. v. Asstt. CIT
116 ITD 241 · 2009 · ITAT
27
citing judgments

The initial assessment year for claiming deduction under Section 80-IA is the first year the assessee actually claims the deduction, not necessarily the first year the enterprise is set up. The deduction under Section 80-IA applies only from the assessment year in which the claim is first made.

CIT v. Anil H. Lad
45 Taxmann.com 98 · 2014 · High Court
20
citing judgments

For the purpose of computing deduction under Section 80-IA, profits of other businesses do not need to be notionally brought forward and have no effect on the deduction claimed. Losses of earlier years already set off cannot be notionally set off again against current income eligible for deduction.

PCIT v. Surya Merchands Ltd.
387 ITR 105 · 2016 · High Court
19
citing judgments

The requirement to furnish an audit report along with the return of income under Section 80IA(7) of the Income Tax Act, 1961, is directory and not mandatory, and will be satisfied if the report is filed during the assessment proceedings.

Patil & Sons Belgaum Constructions (P.) Ltd. v. ACIT. 7. Hon'ble ITAT Mumbai Bench-C
76 Taxmann.com 105 · 2016 · Reported
17
citing judgments

This case is cited for the proposition that deductions under sections 80IA and 80IAB of the Income Tax Act, 1961, are not available for infrastructure facilities unless they are specifically enumerated in the relevant sub-sections.

Judgments citing deduction u/s 80IA

Addi. CIT Spl. Range-3, New Delhi vs. Delhi Tourism & Transportation Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5920/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

case, finding of the AO and submission of the appellant. During the course of assessment proceedings, appellant has made fresh claim of deduction u/s 80IA Page 26 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT on the infrastructural facilities developed by it during the year ... Form 10CCB of Chartered Accountants which is mandatorily to be obtained as per the provision of section 801A(7) for availing any deduction u/s 80IA. The AO has not accepted the claim of the appellant as appellant has not made the claim in the original return and also not filed

Delhi Tourism & Transportation Development Corporation Ltd., New Delhi vs. DCIT Circle-10(1), New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5509/DEL/2019[2011-12]Status: DisposedITAT Delhi14 Sept 2023AY 2011-12

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

case, finding of the AO and submission of the appellant. During the course of assessment proceedings, appellant has made fresh claim of deduction u/s 80IA Page 26 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT on the infrastructural facilities developed by it during the year ... Form 10CCB of Chartered Accountants which is mandatorily to be obtained as per the provision of section 801A(7) for availing any deduction u/s 80IA. The AO has not accepted the claim of the appellant as appellant has not made the claim in the original return and also not filed

ACIT, Circle-2, Faridabad vs. Nhpc Ltd., Faridabad

Appeal of the assessee is allowed

ITA 5299/DEL/2019[2016-17]Status: DisposedITAT Delhi14 Sept 2023AY 2016-17

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Sanjay Pandey, CIT DR
Section 115JSection 14ASection 80

dismissed. 19. The only grievance of the assessee in this appeal is against the addition of Rs.8,74,67,641/- on disallowance of deduction u/s 80IA of the Act. 20. The AO made the disallowance holding that assessee is eligible for deduction u/s 80IA only in respect of profit obtained ... disallowed by the AO as he was of the view that the other income shown by the assessee was not eligible for deduction u/s 80IA. We find that identical issue arose in A.Y. 2011-12 before the Co-ordinate Bench of Tribunal. The Coordinate Bench of Tribunal by following

Delhi Tourism Transportation and Development Corporation Ltd., New Delhi vs. Addl.CIT, Special Range-3, New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 5167/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

case, finding of the AO and submission of the appellant. During the course of assessment proceedings, appellant has made fresh claim of deduction u/s 80IA Page 26 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT on the infrastructural facilities developed by it during the year ... Form 10CCB of Chartered Accountants which is mandatorily to be obtained as per the provision of section 801A(7) for availing any deduction u/s 80IA. The AO has not accepted the claim of the appellant as appellant has not made the claim in the original return and also not filed

Nhpc Ltd, Faridabad vs. ACIT, Circle-II, Faridabad

Appeal of the assessee is allowed

ITA 4915/DEL/2019[2016-17]Status: DisposedITAT Delhi14 Sept 2023AY 2016-17

Bench: SHRI SHAMIM YAHYA (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Sanjay Pandey, CIT DR
Section 115JSection 14ASection 80

dismissed. 19. The only grievance of the assessee in this appeal is against the addition of Rs.8,74,67,641/- on disallowance of deduction u/s 80IA of the Act. 20. The AO made the disallowance holding that assessee is eligible for deduction u/s 80IA only in respect of profit obtained ... disallowed by the AO as he was of the view that the other income shown by the assessee was not eligible for deduction u/s 80IA. We find that identical issue arose in A.Y. 2011-12 before the Co-ordinate Bench of Tribunal. The Coordinate Bench of Tribunal by following

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 4737/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Sept 2023AY 2015-16

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

case, finding of the AO and submission of the appellant. During the course of assessment proceedings, appellant has made fresh claim of deduction u/s 80IA Page 26 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT on the infrastructural facilities developed by it during the year ... Form 10CCB of Chartered Accountants which is mandatorily to be obtained as per the provision of section 801A(7) for availing any deduction u/s 80IA. The AO has not accepted the claim of the appellant as appellant has not made the claim in the original return and also not filed

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 4100/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Sept 2023AY 2013-14

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

case, finding of the AO and submission of the appellant. During the course of assessment proceedings, appellant has made fresh claim of deduction u/s 80IA Page 26 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT on the infrastructural facilities developed by it during the year ... Form 10CCB of Chartered Accountants which is mandatorily to be obtained as per the provision of section 801A(7) for availing any deduction u/s 80IA. The AO has not accepted the claim of the appellant as appellant has not made the claim in the original return and also not filed

Addl.CIT, Special Range-3, New Delhi vs. Delhi Tourism Transportation and Development Corporation Ltd., New Delhi

In the result, Appeal filed by the Department in ITA No

ITA 184/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Sept 2023AY 2014-15

Bench: SHRI N. K. BILLAIYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 43B

case, finding of the AO and submission of the appellant. During the course of assessment proceedings, appellant has made fresh claim of deduction u/s 80IA Page 26 of 52 ITA No.5167/Del/2019 & Ors. Delhi Tourism & Transportation Development Corporation Ltd. vs. ACIT on the infrastructural facilities developed by it during the year ... Form 10CCB of Chartered Accountants which is mandatorily to be obtained as per the provision of section 801A(7) for availing any deduction u/s 80IA. The AO has not accepted the claim of the appellant as appellant has not made the claim in the original return and also not filed

Alpha Hi-Tech Fuel Ltd., Mumbai vs. The Deputy Commissioner of Income Tax, Snr Circle, Surendranagar

In the result the appeal filed by the assessee is allowed

ITA 68/RJT/2009[2005-06]Status: DisposedITAT Rajkot05 Sept 2023AY 2005-06

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकरअपीलसं./I.T.A. No.68/Rjt/2009 (धििाधरणणवध/ Assessment Year 2005-06) Alpha Hi-Tech Fuel Limited, बिाम/ D.C.I.T, Station Road, Surendranagar Vs. Lakhtar, Dist. Surendranagar, Gujarat-382775 स्ायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaca4258P (अपीला््/Appellant) (प्य््/ Respondent) अपीला््थरसे/ Appellant By : Shri Kalpesh Doshi, A.R Shri B.D Gupta, Sr. D.R. प्य््करथरसे/Respondent By: सुिणाईकरतारीख/ Date Of Hearing 08/06/2023 घोवणाकरतारीख/Date Of Pronouncement 05/09/2023 आदेश/ O R D E R Per Waseem Ahmed:

For Appellant: Shri Kalpesh Doshi, A.R
Section 40Section 80Section 80I

claim of i.e. setting up of a new industrial undertaking in the FY:2003-04 i.e. AY 2004-05. Though no claim for deduction U/s 80IA(4) was made in the relevant AY;2004-05, but from the subsequent AY i.e 2005-06. During the course of hearing ... department for AY:2004-05 is totally false and misplaced. The Ld AR had thus submitted that since its claim for deduction u/s 80IA was accepted and allowed for AY 2004-05, the claim for this year should also be allowed . Pursuant to the above claim the relevant record

Laxmi Narayan Agarwal, Jaipur vs. PCIT, Jaipur-2, Income Tax Department

In the result, appeal of the assessee is allowed

ITA 296/JPR/2023[2016-17]Status: DisposedITAT Jaipur29 Aug 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Arvind Kumar (CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 263

further noted that the instance case due, necessary and most pertinent enquiries to all the issues regarding Deduction u/s 80IA were conducted by the Ld. AO. Therefore, in view of such factual and legal position, no action u/s 263 could have been taken. In this regard, further reliance is placed

ACIT, Circle- 5(2), New Delhi vs. Celebi Delhi Cargo Terminal Management India Pvt. Ltd., New Delhi

ITA 8301/DEL/2019[2013-14]Status: DisposedITAT Delhi24 Aug 2023AY 2013-14

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmaacit, Vs. M/S. Celebi Delhi Cargo Terminal Circle-5(2), Management India Pvt. Ltd. New Delhi New Delhi Room No. Ce-05, Import Building-2, International Cargo Terminal, Igi Airport, New Delhi Pan : Aadcc6885B (Appellant) (Respondent)

Section 143(3)Section 263Section 271(1)(c)Section 80Section 80I

claiming deduction under Chapter VI-A of Rs. 3,12,87,978/-. 3. Ld. AO was not satisfied with the deduction u/s 80IA as it considered the Cargo Services rendered by the assessee company to be not covered for the benefit of Section 80IA of the Act. The assessee ... does not come under this category. (c) The agreement for upgradation and maintenance of cargo terminal was entered with different company from claiming deduction u/s 80IA. The assessee claims that DIAL is a statutory body and hence eligible for deduction u/s 80IA. The website of Airports Authority of India mentions

Kl Envitech Pvt Ltd., Thane vs. ITO Ward-1(3), Thane

In the result, the appeals are allowed

ITA 768/MUM/2023[2014-15]Status: DisposedITAT Mumbai23 Aug 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 80I

further required to utilize specified hydraulic vehicles for the purpose of collection, transportation and disposal of solid waste. The assessee has been claiming deduction u/s 80IA(4) of the Act on the income earned by it from the activity of solid waste management. There is no dispute that ‘Solid Waste ... ratio laid down in the above decision, we are of the considered view that the assessee is entitled to claim of deduction u/s 80IA(4) of the Act. We may mention here that in view of the above decision of the Hon’ble Bombay High Court, the instant case

Kl Envitech Pvt Ltd, Thane vs. ITO Ward-1(3), Thane

In the result, the appeals are allowed

ITA 767/MUM/2023[2013-14]Status: DisposedITAT Mumbai23 Aug 2023AY 2013-14

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 80I

further required to utilize specified hydraulic vehicles for the purpose of collection, transportation and disposal of solid waste. The assessee has been claiming deduction u/s 80IA(4) of the Act on the income earned by it from the activity of solid waste management. There is no dispute that ‘Solid Waste ... ratio laid down in the above decision, we are of the considered view that the assessee is entitled to claim of deduction u/s 80IA(4) of the Act. We may mention here that in view of the above decision of the Hon’ble Bombay High Court, the instant case

Sudhir Vrundavandas Valia, Mumbai vs. ACIT-Cir-20(1), Mumbai

ITA 1096/MUM/2023[2018-19]Status: DisposedITAT Mumbai23 Aug 2023AY 2018-19
For Appellant: Shri Vijay MehtaFor Respondent: Dr. Kishor Dhule
Section 143(1)Section 143(3)Section 263Section 263(1)Section 80ISection 90

Section 80IA4(iv). I have business of generation of power through wind mill and its profit of Rs. 2,46,16,267/- claimed deduction u/s 80IA 4(iv) during the F.Y. 2017- 18.” From the above it can be seen that in order to support the claim of deduction ... CASS, i.e. “First Year of Deduction claimed u/s 80IA/80IAB/80IAC/80IBA/80ID/80IE.” The assessee is engaged business of generation of power through wind mill and claimed deduction u/s 80IA(4(iv) of the Income Tax Act during the FY 2017-18. Assessee is commencement of business activity on 31.03.2018 and filed commencement certificate

The Dy CIT RG 3(1), Mumbai vs. M/S. Bajaj International P. Ltd, Mumbai

In the result, the appeals filed by the assessee and revenue are partly allowed

ITA 8952/MUM/2004[1998-1999]Status: DisposedITAT Mumbai22 Aug 2023AY 1998-1999

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 40Section 80I

Ground no.3 urged by the assessee relates to the methodology to be adopted for computing “eligible profits” for the purpose of computing deduction u/s 80IA of the Act. The controversy is whether the depreciation is required to be deducted or not for computing “eligible profits” for the purposes ... deduction claimed u/s 80IA of the Act, wherein the question is whether the duty drawback and interest income are eligible for deduction u/s 80IA of the Act. The co-ordinate bench has dealt with identical issues in the assessee’s own case in AY 1997-98 in ITA No.5030/Mum/2001 (Revenue

DCIT 2(1), Mumbai vs. Chennai Continer Terminal P.Ltd, Mumbai

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 894/MUM/2013[2009-10]Status: DisposedITAT Mumbai11 Aug 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Ble

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80Section 92C

erred in failing to appreciate that the Income from scrap sales is not eligible for deduction u/s 80IA as the income earned from scrap sales is not directly derived from undertaking and therefore the receipt from sale of scrap sales cannot be taken into consideration for deduction u/s 80IA ... Chennai Container Terminal Pvt. Ltd 32. At the time of hearing, Ld. DR submitted that Income from scrap sales is not eligible for deduction u/s 80IA as the income earned from scrap sales is not directly derived from undertaking and therefore the receipt from sale of scrap sales cannot

DCIT 2(1), Mumbai vs. Chennai Continer Terminal P.Ltd, Mumbai

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 893/MUM/2013[2008-09]Status: DisposedITAT Mumbai11 Aug 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Ble

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80Section 92C

erred in failing to appreciate that the Income from scrap sales is not eligible for deduction u/s 80IA as the income earned from scrap sales is not directly derived from undertaking and therefore the receipt from sale of scrap sales cannot be taken into consideration for deduction u/s 80IA ... Chennai Container Terminal Pvt. Ltd 32. At the time of hearing, Ld. DR submitted that Income from scrap sales is not eligible for deduction u/s 80IA as the income earned from scrap sales is not directly derived from undertaking and therefore the receipt from sale of scrap sales cannot

Chennai Container Terminal P. Ltd, Mumbai vs. ACIT 2(1), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1119/MUM/2013[2009-10]Status: DisposedITAT Mumbai11 Aug 2023AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Ble

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80Section 92C

erred in failing to appreciate that the Income from scrap sales is not eligible for deduction u/s 80IA as the income earned from scrap sales is not directly derived from undertaking and therefore the receipt from sale of scrap sales cannot be taken into consideration for deduction u/s 80IA ... Chennai Container Terminal Pvt. Ltd 32. At the time of hearing, Ld. DR submitted that Income from scrap sales is not eligible for deduction u/s 80IA as the income earned from scrap sales is not directly derived from undertaking and therefore the receipt from sale of scrap sales cannot

Chennai Container Terminal P. Ltd, Mumbai vs. DCIT 2(1), Mumbai

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 1118/MUM/2013[2008-09]Status: DisposedITAT Mumbai11 Aug 2023AY 2008-09

Bench: Shri S. Rifaur Rahman, Hon'Ble & Ms. Kavitha Rajagopal, Hon’Ble

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 80Section 92C

erred in failing to appreciate that the Income from scrap sales is not eligible for deduction u/s 80IA as the income earned from scrap sales is not directly derived from undertaking and therefore the receipt from sale of scrap sales cannot be taken into consideration for deduction u/s 80IA ... Chennai Container Terminal Pvt. Ltd 32. At the time of hearing, Ld. DR submitted that Income from scrap sales is not eligible for deduction u/s 80IA as the income earned from scrap sales is not directly derived from undertaking and therefore the receipt from sale of scrap sales cannot

Nahar Colours and Coatinhgs Private Limited, Udaipur vs. Principal Commissioner Ofincometax, Udaipur

In the result, appeal of the assessee is allowed

ITA 140/JODH/2023[2018-19]Status: DisposedITAT Jodhpur09 Aug 2023AY 2018-19
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 263Section 801ASection 80I

records the PCIT observed that (i) One of the major issues of selection of the case under scrutiny was huge claim of deduction u/s 80IA and the rationale given for this reason was “assessee claiming deduction u/s 80IA which is significantly high vis a vis turnover of undertaking”. The assessee