Section 28(iiib) of the Income Tax Act

Income-tax Act, 2025: s.26

Section 28(iiib) falls under section 28 of the Income-tax Act, 1961, which corresponds to section 26 (Income under head “Profits and gains of business or profession") of the Income-tax Act, 2025.

Read section 26 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 28(iiib) is (CIT v. Baby Marine Exports (290 ITR 323), cited in 68 of the 60 judgments on BharatTax that turn on this section.

Leading authorities on Section 28(iiib)

(CIT v. Baby Marine Exports
290 ITR 323 · 2007 · Supreme Court
68
citing judgments

For supporting manufacturers claiming deduction under Section 80HHC(3A), the reduction of export incentives specified in Explanation (baa) of Section 80HHC, which refers to amounts under Section 28(iiia) to (iiie), does not apply.

CIT v. Eastern Seafoods Exports (P.) Ltd.
215 ITR 64 · 1995 · High Court
5
citing judgments
CIT v. Sushil Kumar Gupta
210 Taxmann 257 · 2012 · Supreme Court
4
citing judgments
CIT v. M/s Carpet India
109 Taxmann.com 35 · 2019 · Supreme Court
3
citing judgments
CIT v. Carpet India
255 Taxmann 438 · 2018 · Supreme Court
3
citing judgments

Judgments on Section 28(iiib)

Deputy Commissioner of Income Tax, Circle-1 Tirupur, Tirupur vs. Armstront Knitting Mills, Tirupur

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

ITA 1429/CHNY/2025[2019-20]Status: DisposedITAT Chennai01 Aug 2025AY 2019-20

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 1429/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20

For Appellant: Shri S.B. Rajendra KumarFor Respondent: Shri Suraj Nahar, CA
Section 143(1)Section 2(24)Section 2(24)(xviii)Section 250

Deputy Commissioner of Income Tax, Circle-1 Tirupur, Tiruppur vs. Armstrong Knitting Mills, Tirupur

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

ITA 1422/CHNY/2025[2018]Status: DisposedITAT Chennai01 Aug 2025

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 1422/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

For Appellant: Shri S.B. Rajendra KumarFor Respondent: Shri Suraj Nahar, CA
Section 143(1)Section 2(24)Section 2(24)(xviii)Section 250

Sud-Chemie India Private Limited, Aluva vs. DCIT, Corporate Cir 2(1), Ernakulam

In the result, the appeal filed by the assessee in ITA No

ITA 1020/COCH/2024[2018-19]Status: DisposedITAT Cochin31 Jul 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 148Section 28Section 35

ACIT, Circle - 1, Tirupur vs. M/S K.M.Knit Wears, Tirupur

ITA 768/CHNY/2022[2017-2018]Status: DisposedITAT Chennai20 Sept 2024AY 2017-2018

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 निर्धारण वर्ष/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Tirupur 641 602. (अपीलार्थी/Appellant) Victus Dyeings, Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Nagar South, Tirupur 641 603. [Pan: Aaccc0952E] (प्रत्यर्थी/Respondent) आयकर अपील सं./I.T.A. No.706/Chny/2022 निर्धारण वर्ष/Assessment Year: 2017-18 410, P.N. Road, R.K. Nagar, Tirupur 641 601. [Pan: Aacfv4420D] (अपीलार्थी/Appellant) The Assistant Commissioner Of Vs. Income Tax, Circle 1, Tirupur. (प्रत्यर्थी/Respondent) आयकर अपील सं./I.T.A. No.768/Chny/2022 निर्धारण वर्ष/Assessment Year: 2017-18 The Deputy Commissioner Of Income Tax, Circle 1, Tirupur. M/S. K.M. Knit Wear, 14, E.F. Lakshmi Nagar, First Street, Vs. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) M/S. K.M. Knit Wear, आयकर अपील सं./I.T.A. No.358/Chny/2022 निर्धारण वर्ष/Assessment Year: 2018-19 14, E.F. Lakshmi Nagar, First Street, City Garden, Tirupur 641 602. The Assistant Commissioner Of Vs. Income Tax, Circle 1, Tirupur. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) San Tex Inc., 2

Section 143(1)Section 28

Victus Dyeings, Tirupur vs. ACIT, Circle-1, Tirupur

ITA 706/CHNY/2022[2017-2018]Status: DisposedITAT Chennai20 Sept 2024AY 2017-2018

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.3326/Chny/2019 & 326/Chny/2024 निर्धारण वर्ष/Assessment Years: 2017-18 & 2018-19 The Assistant Commissioner Of Income Tax, Circle 1(1), 121, Adams Buildings, 60 Feet Road, Tirupur 641 602. (अपीलार्थी/Appellant) Vs. Eastman Exports Global Clothing (P) Ltd., No. 10, 12, 2Nd Street, Kumar Nagar South, Tirupur 641 603. [Pan: Aaccc0952E] (प्रत्यर्थी/Respondent) Victus Dyeings, 410, P.N. Road, R.K. Nagar, Tirupur 641 601. [Pan: Aacfv4420D] (अपीलार्थी/Appellant) आयकर अपील सं./I.T.A. No.706/Chny/2022 निर्धारण वर्ष/Assessment Year: 2017-18 Vs. The Assistant Commissioner Of Income Tax, Circle 1, Tirupur. (प्रत्यर्थी/Respondent) The Deputy Commissioner Of Income Tax, Circle 1, Tirupur. आयकर अपील सं./I.T.A. No.768/Chny/2022 निर्धारण वर्ष/Assessment Year: 2017-18 M/S. K.M. Knit Wear, 14, E.F. Lakshmi Nagar, First Street, Vs. City Garden, Tirupur 641 602. [Pan: Aacfk3053B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) M/S. K.M. Knit Wear, आयकर अपील सं./I.T.A. No.358/Chny/2022 निर्धारण वर्ष/Assessment Year: 2018-19 14, E.F. Lakshmi Nagar, First Street, City Garden, Tirupur 641 602. The Assistant Commissioner Of Vs. Income Tax, Circle 1, Tirupur. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) 2

Section 143(1)Section 28

M/S. Saraf Exports vs. Commissioner of Income Tax, Jaipur - III

C.A. No.-004822-004822 - 2022Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 143(2)Section 75Section 80

ACIT 7(3), Mumbai vs. M/S. Wyeth Lederle Ltd., Mumbai

In the result, the appeal of the revenue as well as CO of the assessee are dismissed

ITA 4070/MUM/2005[2000-2001]Status: DisposedITAT Mumbai28 Feb 2023AY 2000-2001

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.4070/Mum/2005 (निर्धारण वर्ा / Assessment Years: 2000-01) Acit-7(3) बिधम/ M/S. Wyeth Ltd. Room No.615, 6Th Floor, Level 6 & 7, Plating Plot Vs. Aayakar Bhavan, M. K. No. C-59, G- Block Bkc, Road, Mumbai-400020. Bandra (E), Mumbai- 400098. Cross Objection No. 376/Mum/2005 Arising Out Of I.T.A. No.4070/Mum/2005 (निर्धारण वर्ा / Assessment Year: 2000-01) M/S. Wyeth Ltd. बिधम/ Acit-7(3) Room No.615, 6Th Floor, Level 6 & 7, Plating Plot Vs. No. C-59, G- Block Bkc, Aayakar Bhavan, M. K. Bandra (E), Mumbai- Road, Mumbai-400020. 400098. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacc1451A (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Rajnandani Shukla Revenue By: Shri Nihar Ranjan Samal (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 08/02/2023 घोषणा की तारीख /Date Of Pronouncement: 28/02/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue & The Cross Objection (Co) Preferred By The Assessee Against The Order Of The Ld. Cit(A), Mumbai Dated 22.03.2005 For The Ay. 2000-01. 2. The Ground No. 1 Of The Revenue & Only Ground Raised By The Assessee In The Co Are Dealt Together. The Ground Is Against The Action Of Ld. Cit(A) Directing The Ao To Delete The Addition Of Rs.21,54,713/- (20% Of The Expenditure Of Rs.1,07,73,564/-).

For Appellant: Ms. Rajnandani ShuklaFor Respondent: Shri Nihar Ranjan Samal (Sr. AR)

DCIT Circle 1, Tirupur vs. M/S Eastern Exports Global Clothing (P) Limited, Tirupur

The appeal of the revenue stand dismissed

ITA 548/CHNY/2018[2014-15]Status: DisposedITAT Chennai10 Feb 2023AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar, (CA)- Ld. ARFor Respondent: Shri S. Senthil Kumaran, (CIT)-Ld. DR
Section 143(3)Section 28Section 32(1)

DCIT Circle 1, Tirupur vs. Eastman Exports Global Clothing (P) Limited, Tirupur

The appeal of the revenue stand dismissed

ITA 2229/CHNY/2018[2015-16]Status: DisposedITAT Chennai10 Feb 2023AY 2015-16

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Banusekar, (CA)- Ld. ARFor Respondent: Shri S. Senthil Kumaran, (CIT)-Ld. DR
Section 143(3)Section 28Section 32(1)

The Commissioner of Income Tax vs. M/S Asea Brown Boveri Ltd

ITA/420/2012HC Karnataka24 Jun 2020

Bench: ALOK ARADHE,M.NAGAPRASANNA

Section 143(1)Section 201Section 201(1)Section 260Section 260ASection 40Section 43BSection 80H

The Asstt. CIT, Circle-7(2), Ahmedabad vs. M/S. Shah Industries, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 2299/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad29 Jan 2019AY 2012-13

Bench: Or During The Course Of Hearing.”

Section 145ASection 28Section 43

Nulux Engineers, Mumbai vs. DCIT Cir 20(2), Mumbai

In the result, appeal of the assessee is allowed as indicated above

ITA 2073/MUM/2017[2001-02]Status: DisposedITAT Mumbai05 Oct 2018AY 2001-02

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2073/Mum/2017 (नििाारण वर्ा / Assessment Year: 2001-02) बिाम/ Nulux Engineers Dcit Cir 20(2) 5-Beach Queen, Mumbai 33- J.P Road, Versova, V. Mumbai-400061 स्थायी ऱेखा सं./ Pan: Aaafn1423C (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Manish Shah Revenue By : Shri. D.G Pansari , Dr सुनवाई की तारीख /Date Of Hearing : 28.08.2018 घोषणा की तारीख /Date Of Pronouncement : 05.10.2018 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2073/Mum/2017, Is Directed Against Appellate Order Dated 02.12.2016 Passed By Learned Commissioner Of Income Tax (Appeals)-39, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2001-02, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Order Dated 30.08.2013 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 154 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2001-02. 2. The Grounds Of Appeal Raised By The Assessee In The Memo Of Appeal Filed With The Income-Tax Appellate Tribunal, Mumbai (Hereinafter Called “The Tribunal”) Read As Under:-

For Appellant: Shri. Manish ShahFor Respondent: Shri. D.G Pansari , DR
Section 143(3)Section 148Section 154Section 263Section 28Section 80H

ITO, WD-51(4), Kolkata vs. Shri Rabindra Nath Sikdar, Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 1097/KOL/2015[2006-2007]Status: DisposedITAT Kolkata20 Apr 2018AY 2006-2007

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2006-07

Section 142(1)Section 143(2)Section 143(3)Section 144Section 28Section 44A

ACIT, New Delhi vs. M/S. Nyasa, New Delhi

Appeal is dismissed

ITA 2212/DEL/2014[2001-02]Status: DisposedITAT Delhi30 Mar 2017AY 2001-02

Bench: Shri R. S. Syal & Smt Suchitra Kamblei.T.A .No.-2212/Del/2014 (Assessment Year-2001-02)

Section 28Section 80H

Neel Kanth Gum & Chemicals, Jaipur vs. ACIT, Jhunjhunu

In the result, all the appeals of the assessee are dismissed

ITA 285/JPR/2016[2006-07]Status: DisposedITAT Jaipur30 Jan 2017AY 2006-07
For Appellant: Shri G.M. Mehta (CA)For Respondent: Shri R.A. Verma (Addl.CIT)
Section 143(2)Section 143(3)Section 148Section 28Section 80I

Nav Bharat Engineering Industries P Ltd, Mumbai vs. DCIT 7(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2427/MUM/2015[2004-05]Status: DisposedITAT Mumbai12 Jul 2016AY 2004-05

Bench: Shri B.R. Baskaran (Am)

Section 28Section 80H

Adnani Enterprises, Mumbai vs. DCIT 14(2), Mumbai

The appeals are allowed to the extent indicated in this judgment

ITA 3734/MUM/2013[2002-03]Status: DisposedITAT Mumbai14 Mar 2016AY 2002-03

Bench: Shri Joginder Singh & Shri Rajendraassessment Year-2002-03 M/S Adnani Enterprises, Acit-14(2), 3, Dadi Mansion, 3Rd Floor, बनाम/ Behind Metro Cinema, Earnest House, Vs. Cinema Road, Nariman Point, Mumbai-400020 Mumbai-400024 Pan No.Aaefa6895R (अपीलाथ" /Appellant) (""यथ"/Respondent)

Section 142(1)Section 143(3)Section 145ASection 154Section 28Section 80H

Naryan Pagrani, Mumbai vs. Asst CIT 21(1), Mumbai

In the result, appeal of the assessee is allowed, in terms indicated hereinabove

ITA 4966/MUM/2013[2001-02]Status: DisposedITAT Mumbai14 Jan 2016AY 2001-02
For Appellant: Shri Devendra MehtaFor Respondent: Shri Airiju Jaikaran
Section 143(3)Section 154Section 254Section 28Section 80H

Gsns Spuntex P. Ltd, Mumbai vs. ITO WD 4(2)(3), Mumbai

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

ITA 1754/MUM/2012[2001-02]Status: DisposedITAT Mumbai04 Dec 2015AY 2001-02

Bench: Hon’Ble S/Shri Saktijit Dey (Jm) & Ashwani Taneja (Am)

Section 28Section 80Section 80H

Assistant Commissioner of Income -Tax vs. Jai Bharat Overseas Limited

The appeal stands disposed of

TAXAP/330/2005HC Gujarat01 Dec 2014
Section 260ASection 28Section 80H