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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

Arif Industries Pvt.Ltd., Lucknow vs. CIT(A), Lucknow

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

ITA 638/LKW/2024[2022-23]Status: DisposedITAT Lucknow28 Oct 2025AY 2022-23

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.638/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd V. Commissioner Of Income 2Nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. Pan:Aacca2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rajeev Joshi, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 09 09 2025 घोर्णा कक तारीख/ Date Of 28 10 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri Rajeev Joshi, CAFor Respondent: Shri Amit Kumar, CIT(DR)
Section 139Section 139(1)Section 143(1)(a)Section 44ASection 80

10CCB is mandatorily to be filed along with the return or the due date specified u/s 139(1) of the Act for claiming deduction u/s 80IA of the Act. We observe that the Hon’ble Delhi High Court in the case of CIT Vs. Contimeters Electricals Pvt. Ltd. (supra) held

Jayanti S Kundhadiya, Assistant Commissioner of Income Tax, Central Circle-2(1), Pune vs. Patil Construction and Infrastructure Limited, Mumbai

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 231/PUN/2025[2015-16]Status: DisposedITAT Pune23 Oct 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

imperative to mention here that department has already filed a writ before H'ble Bombay High Court (Bench at Aurangabad) against allowance of deduction u/s 80IA to the assessee by Settlement Commission for various assessment years till AY 2012-13. Accordingly, after considering all the above aspects and to maintain ... profit derived from eligible business u/s 80IA were duly furnished. It was submitted that as per the details furnished there is quantification of deduction u/s 80IA of Rs.5,60,11,420/-. It was further submitted that the assessee has not claimed any deduction u/s 80IA of the Act in respect

Jayanti S Kundhadiya, Assistant Commissioner of Income Tax, Central Circle-2(1), Pune vs. Patil Construction and Infrastructure Limited, Mumbai

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 230/PUN/2025[2014-15]Status: DisposedITAT Pune23 Oct 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

imperative to mention here that department has already filed a writ before H'ble Bombay High Court (Bench at Aurangabad) against allowance of deduction u/s 80IA to the assessee by Settlement Commission for various assessment years till AY 2012-13. Accordingly, after considering all the above aspects and to maintain ... profit derived from eligible business u/s 80IA were duly furnished. It was submitted that as per the details furnished there is quantification of deduction u/s 80IA of Rs.5,60,11,420/-. It was further submitted that the assessee has not claimed any deduction u/s 80IA of the Act in respect

Assistant Commissioner of Income Tax Central Circle 2(1), Pune vs. Patil Construction and Infrastructure Limited, Mumbai

In the result, all the three appeals filed by the Revenue are allowed for statistical purposes

ITA 229/PUN/2025[2013-14]Status: DisposedITAT Pune23 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Rajiv KhandelwalFor Respondent: Shri Amit Bobde, CIT
Section 143(2)Section 80

imperative to mention here that department has already filed a writ before H'ble Bombay High Court (Bench at Aurangabad) against allowance of deduction u/s 80IA to the assessee by Settlement Commission for various assessment years till AY 2012-13. Accordingly, after considering all the above aspects and to maintain ... profit derived from eligible business u/s 80IA were duly furnished. It was submitted that as per the details furnished there is quantification of deduction u/s 80IA of Rs.5,60,11,420/-. It was further submitted that the assessee has not claimed any deduction u/s 80IA of the Act in respect

Navayuga Engineering Company Limited, Hyderabad vs. ACIT., Central Circle -1(1), Hyderabad

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

ITA 1137/HYD/2025[2016-17]Status: DisposedITAT Hyderabad17 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Pawan Kumar ChakrapaniFor Respondent: Dr.Narendra Kumar Naik, CIT-DR
Section 132Section 143(3)Section 153ASection 80

fact that the assessee while filing the return of income u/s 153A has sought to claim the refund and has claimed deduction u/s 80IA(4) for the first time. In this regard, though the issue has been considered by us elaborately while passing the ITA No.1137/Hyd/2025 9 decision ... filed on 30.11.2013 and search took place on 25.10.2018), and the assessee has filed the return of income on 21.9.2019 claiming the deduction u/s 80IA(4) for the first time. Admittedly, the period for revising the return of income or filing the revised return was already over and the order

Capup Online Services Pvt Ltd, Bangalore vs. Income Tax Officer, Ward-2(2)(1), Bangalore

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

ITA 422/BANG/2025[2023-24]Status: DisposedITAT Bangalore16 Oct 2025AY 2023-24

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2023-24

For Appellant: Shri Rohit Goutamchand, CAFor Respondent: Dr. Thejaswi GV, JCIT
Section 115BSection 143Section 143(1)Section 143(1)(a)Section 44ASection 80I

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL

DCIT, New Delhi vs. M/S. Vodafone Essar Digilink Ltd., New Delhi

ITA 1158/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA (Accountant Member)

For Appellant: Shri Ketan Ved & Shri Ninad PatadeFor Respondent: Shri Pankaj Kumar
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

No.1158/Del/2015 Assessment Year 2010-2011 Ground No.1 11. The Ground No.1 raised by the Assessee reads as under: “1. Ground No. 1- Deduction u/s 80IA on other income 1.1. On the facts and in the circumstances of the case and in law, the learned DRP/AO have erred in excluding ... following incomes while computing deduction u/s 80IA of the Act:  Cellsite sharing revenue amounting to INR 0.81 crores;  Miscellaneous income amounting to INR 5.81 crores;  Interest Income amounting to INR 0.86 crores, which has already been excluded by the Appellant while computing business income;  Provisions no longer required written back

Vodafone Digilink Limited, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

ITA 1073/DEL/2015[2010-11]Status: DisposedITAT Mumbai14 Oct 2025AY 2010-11
Section 143(1)Section 143(3)Section 144C(1)Section 144C(5)Section 92C

No.1158/Del/2015 Assessment Year 2010-2011 29 Ground No.1 11. The Ground No.1 raised by the Assessee reads as under: “1. Ground No. 1- Deduction u/s 80IA on other income 1. 1. On the facts and in the circumstances of the case and in law, the learned DRP/AO have erred ... excluding the following incomes while computing deduction u/s 80IA of the Act: • Cellsite sharing revenue amounting to INR 0.81 crores; • Miscellaneous income amounting to INR 5.81 crores; • Interest Income amounting to INR 0.86 crores, which has already been excluded by the Appellant while computing business income; • Provisions no longer required

ACIT, Circle-9(1), New Delhi vs. Finest Promoters (P) Ltd., New Delhi

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 4277/DEL/2019[2010-11]Status: DisposedITAT Delhi14 Oct 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

appeals filed by the assessee and revenue for A.Yrs. 2010- 11 to 2015-16 where the assessee has challenged the disallowance of deduction u/s 80IA claimed by the assessee in AY 2010-11 and the revenue has challenged the action of ld. CIT(A) in allowing the deduction claimed u/s ... case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which was processed u/s 143(1). Thereafter, case of the assessee was selected for scrutiny by issue

ACIT, Circle-9(1), New Delhi vs. Finest Promoters (P) Ltd., New Delhi

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 3662/DEL/2019[2015-16]Status: DisposedITAT Delhi14 Oct 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

appeals filed by the assessee and revenue for A.Yrs. 2010- 11 to 2015-16 where the assessee has challenged the disallowance of deduction u/s 80IA claimed by the assessee in AY 2010-11 and the revenue has challenged the action of ld. CIT(A) in allowing the deduction claimed u/s ... case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which was processed u/s 143(1). Thereafter, case of the assessee was selected for scrutiny by issue

ACIT, Circle-9(1), New Delhi vs. Finest Promoters (P) Ltd., New Delhi

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 7817/DEL/2018[2014-15]Status: DisposedITAT Delhi14 Oct 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

appeals filed by the assessee and revenue for A.Yrs. 2010- 11 to 2015-16 where the assessee has challenged the disallowance of deduction u/s 80IA claimed by the assessee in AY 2010-11 and the revenue has challenged the action of ld. CIT(A) in allowing the deduction claimed u/s ... case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which was processed u/s 143(1). Thereafter, case of the assessee was selected for scrutiny by issue

ACIT, Circle-9(1), New Delhi vs. Finest Promoters (P) Ltd., New Delhi

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 7816/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Oct 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

appeals filed by the assessee and revenue for A.Yrs. 2010- 11 to 2015-16 where the assessee has challenged the disallowance of deduction u/s 80IA claimed by the assessee in AY 2010-11 and the revenue has challenged the action of ld. CIT(A) in allowing the deduction claimed u/s ... case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which was processed u/s 143(1). Thereafter, case of the assessee was selected for scrutiny by issue

ACIT, Circle-9(1), New Delhi vs. Finest Promoters (P) Ltd., New Delhi

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 7815/DEL/2018[2012-13]Status: DisposedITAT Delhi14 Oct 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

appeals filed by the assessee and revenue for A.Yrs. 2010- 11 to 2015-16 where the assessee has challenged the disallowance of deduction u/s 80IA claimed by the assessee in AY 2010-11 and the revenue has challenged the action of ld. CIT(A) in allowing the deduction claimed u/s ... case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which was processed u/s 143(1). Thereafter, case of the assessee was selected for scrutiny by issue

ACIT, Circle-9(1), New Delhi vs. Finest Promoters (P) Ltd., New Delhi

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 7814/DEL/2018[2011-12]Status: DisposedITAT Delhi14 Oct 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

appeals filed by the assessee and revenue for A.Yrs. 2010- 11 to 2015-16 where the assessee has challenged the disallowance of deduction u/s 80IA claimed by the assessee in AY 2010-11 and the revenue has challenged the action of ld. CIT(A) in allowing the deduction claimed u/s ... case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which was processed u/s 143(1). Thereafter, case of the assessee was selected for scrutiny by issue

M/S. Finest Promoters (P) Ltd., New Delhi vs. ACIT, New Delhi

Accordingly, appeals filed by the revenue for AY 2011-12 to 2015-16 in ITA Nos. 7814/Del/2018 to 7817/Del/2018 and 3662/Del/2019 respectively, are dismissed

ITA 2736/DEL/2014[2010-11]Status: DisposedITAT Delhi14 Oct 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2010-11] M/S. Finest Promoters (P.) Ltd., Vs Acit, 232B, 3Rd Floor, Okhla Industrial Central Circle-10, Estate, Phase-Iii, New Delhi New Delhi-110020. Pan-Aaacf1102H Appellant Respondent

Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 4Section 80Section 80I

appeals filed by the assessee and revenue for A.Yrs. 2010- 11 to 2015-16 where the assessee has challenged the disallowance of deduction u/s 80IA claimed by the assessee in AY 2010-11 and the revenue has challenged the action of ld. CIT(A) in allowing the deduction claimed u/s ... case are that the assessee has filed its return of income declaring total income of Rs. 23,75,250/- on 14.10.2010 after claiming deduction u/s 80IA of the Act of Rs. 7.15 crores which was processed u/s 143(1). Thereafter, case of the assessee was selected for scrutiny by issue

ACIT (Cir.) - 6(1)(2), Mumbai vs. Bhandar Power Ltd., Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1908/MUM/2018[2013-14]Status: DisposedITAT Mumbai13 Oct 2025AY 2013-14

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2013-14 Assistant Commissioner Of Bhandar Power Ltd. Income Tax, 14Th Floor, Essar House, Circle 6(1)(2), 11, K. K. Marg, Mahalaxmi, Vs. Mumbai Mumbai - 400034 (Pan: Aaacb6693B) (Appellant) (Respondent) Present For: Assessee : Shri Vijay Mehta, Fca & Shri Tarang Mehta, Advocate Revenue : Shri Satyaprakash R. Singh, Cit Dr Date Of Hearing : 29.07.2025 Date Of Pronouncement : 13.10.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Revenue Is Against The Order Of Ld. Cit(A), Delhi, Vide Order Dated 25.01.2018 Passed Against The Assessment Order By Ito 6(1)(4), Mumbai, U/S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 20.12.2016, For Assessment Year 2013-14. 2. Grounds Taken By The Revenue Are Reproduced As Under: 1. On The Facts & In The Circumstances Of The Case & In Law, The Cit(A) Is Not Justified In Deleting The Disallowance Of Deduction U/S 80Ia Of The Income Tax Act Of Rs. 203,13,43,740/-Without Considering The Fact That The Provisions Of Section 801A(10) Is Clearly Attracted In This Case Hence The Assessee Is Not Eligible For Claiming Deduction U/S 801A Of The Income Tax Act.

For Appellant: Shri Vijay Mehta, FCA and Shri Tarang Mehta, AdvocateFor Respondent: Shri Satyaprakash R. Singh, CIT DR
Section 143(3)Section 801ASection 801A(10)Section 80I

facts and in the circumstances of the case and in law, the CIT(A) is not justified in deleting the disallowance of deduction u/s 80IA of the Income Tax Act of Rs. 203,13,43,740/-without considering the fact that the provisions of section 801A(10) is clearly attracted ... above stated two grounds of appeal, the only issue raised by the Revenue is in respect of disallowance of deduction u/s. 80IA(4) by the application of sub-section (10) of section 80IA, by which ld. Assessing Officer can determine the reasonable profit when it appears to him that owing

ACIT., Central Circle-2(2), Hyderabad vs. M/S Kmc Constructions Ltd, Hyderabad

ITA 731/HYD/2025[2020-21]Status: DisposedITAT Hyderabad10 Oct 2025AY 2020-21

claim of deductions u/s 80 IA on 20 projects for AY 2018-19 are summarized as under: i) The appellant has claimed deduction u/s 80IA on the profit derived from 20 projects executed during the FY relevant to AY 2018-19. The appellant had claimed deduction in 19 of these ... projects in earlier years including the AY 2017-18. The AO has examined the claim of deduction u/s 80IA in details in the AY 207-18 and has disallowed the claim. ii) Aggrieved with the order of the Assessing Officer for AY -2017-18, the appellant had preferred to appeal

ACIT., Central Circle-2(2), Hyderabad vs. Kmc Constructions Ltd, Hyderabad

In the result, both the appeals filed by the Revenue, i

ITA 730/HYD/2025[2018-19]Status: DisposedITAT Hyderabad10 Oct 2025AY 2018-19

Bench: Us.

Section 80Section 80I

coordinate bench of ITAT, Visakhapatnam in the case of Transstory (India) Ltd. (supra) held that the constituents of JVs are eligible to claim deduction u/s 80IA. For the sake of clarity, we reproduce the findings of the Bench in the said case, as under: "Undisputedly the joint venture ... Apex Court in Commissioner of Customs (Import), Mumbai Vs. M/s. Dilip Kumar and Company (supra) while adjudicating the issue of deduction u/s 80IA(4) of the Act. Therefore, in our considered view, the arguments of the learned counsel for the revenue in light of the order of ITAT

Eradicatus Infectus Private Limited, New Delhi vs. Deputy Commissioner of Income Tax, New Delhi

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

ITA 92/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Oct 2025AY 2022-23

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 143(1)Section 80I

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI

Vitp Private Limited, Hyderabad vs. DCIT., Circle8(1), Hyderabad

In the result, the appeal of the assessee in ITA

ITA 574/HYD/2024[AY 2017-18]Status: DisposedITAT Hyderabad08 Oct 2025

Bench: Shri Ravish Sood (Judicial Member), Shri Madhusudan Sawdia (Accountant Member)

For Appellant: Advocates Percy Perdiwala and Mahima GoudFor Respondent: : Shri Shahnawaz-ul-Rahman
Section 115JSection 143(3)Section 263Section 43(6)Section 80I

PCIT also failed to give any findings on merits in his order. 7. With regard to the issue of Excess Claim of Deduction u/s 80IA of the Act, the Ld. AR submitted that Form 10CCB of the eligible units filed by the assessee demonstrated the eligibility for deduction of Rs.22 ... which in our considered view is not sustainable under the Act. 14. With regard to the issue of Excess Claim of Deduction u/s 80IA of the Act, the Ld. AR has submitted that Form 10CCB of the eligible units demonstrated eligibility for deduction of Rs.22,80,95,375/- from eligible