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“Section 80(5)(vi)”

Section References (mined)Section 80Section 80(5)(vi)5 judgments

The decision most relied on for Section 80(5)(vi) is CIT v. Tridoss Laboratories Ltd. (328 ITR 448), cited in 35 judgments on BharatTax.

Leading authorities on Section 80(5)(vi)

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.

CIT v. Kotagiri Industrial Co-operative Tea Factory Ltd.
224 ITR 605 · 1997 · Supreme Court
25
citing judgments

Gross total income must be computed by setting off losses, including brought-forward losses and unabsorbed depreciation, before any deductions under Chapter VI-A can be considered. Deductions under Chapter VI-A are only available if the resulting gross total income is positive.

Judgments citing Section 80(5)(vi)

We Care, Puducherry vs. ITO, Exemptions Ward 1, Chennai

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 1596/CHNY/2024[2024-25]Status: DisposedITAT Chennai30 Aug 2024AY 2024-25

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1595 & 1596/Chny/2024 िनधा"रण वष"/Assessment Year: 2024-25 V. We Care, The Ito (Exemptions) No.1B, Avm Plaza, Ward-1, Om Sakthi Avenue, Chennai. Karuvadikuppam, Puducherry-605 008. [Pan: Aaatw 1119 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri V. Meenakshi –For Respondent: Shri A. Sasikumar, CIT
Section 12ASection 12A(1)(ac)Section 80(5)(vi)Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

We Care, Puducherry vs. ITO, Exemptions Ward 1, Chennai

In the result, appeals filed by the assessee are allowed for statistical purposes

ITA 1595/CHNY/2024[2024-25]Status: DisposedITAT Chennai30 Aug 2024AY 2024-25

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1595 & 1596/Chny/2024 िनधा"रण वष"/Assessment Year: 2024-25 V. We Care, The Ito (Exemptions) No.1B, Avm Plaza, Ward-1, Om Sakthi Avenue, Chennai. Karuvadikuppam, Puducherry-605 008. [Pan: Aaatw 1119 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri V. Meenakshi –For Respondent: Shri A. Sasikumar, CIT
Section 12ASection 12A(1)(ac)Section 80(5)(vi)Section 80GSection 80G(5)

आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

S.V.Security & Welfare Association, New Delhi vs. CIT(E), New Delhi

The appeals of the assessee are allowed for statistical purpose

ITA 4211/DEL/2019[2018-19]Status: DisposedITAT Delhi18 Jan 2022AY 2018-19

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Ms. Rano Jain LLM AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 12ASection 80(5)(vi)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R

S.V.Security & Welfare Association, New Delhi vs. CIT(E), New Delhi

The appeals of the assessee are allowed for statistical purpose

ITA 3675/DEL/2019[2018-19]Status: DisposedITAT Delhi18 Jan 2022AY 2018-19

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Ms. Rano Jain LLM AdvFor Respondent: Sh. H. K. Choudhary, CIT DR
Section 12ASection 80(5)(vi)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R

Sarav Kalyan Dharmarth Nyas, Panipat vs. CIT(Exemption), Chandigarh

ITA 7502/DEL/2017[-]Status: DisposedITAT Delhi28 Jul 2021

Bench: Shri O.P.Kant & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri H.K.Choudhary, CIT(DR)
Section 12ASection 80(5)(vi)Section 80GSection 80G(5)(vi)

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) (THROUGH VIDEO CONFERENCE) BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER and