What is the leading case on Section 80 of the Income Tax Act?

Similarly, in CIT v. Whirlpool of India Ltd. (318 ITR 347) is the decision most relied on for Section 80, cited in 17 judgments.

Which cases are most cited on Section 80?

Similarly, in CIT v. Whirlpool of India Ltd. (318 ITR 347) — 17 citing judgments; CIT v. Capital Electronics (261 ITR 4) — 8 citing judgments; CIT v. Hughes Escorts Communications (165 Taxmann 318) — 8 citing judgments; Maruti Insurance Broking Private Limited v. Deputy Commissioner of Income Tax (435 ITR 34) — 6 citing judgments; CIT v. Capital Electronics( Gariahat) (257 ITR 677) — 5 citing judgments.

How many judgments are there on Section 80?

BharatTax indexes 44 ITAT, High Court and Supreme Court judgments that turn on Section 80 of the Income Tax Act, 1961.

Section 80 of the Income Tax Act

The decision most relied on for Section 80 is Similarly, in CIT v. Whirlpool of India Ltd. (318 ITR 347), cited in 17 of the 44 judgments on BharatTax that turn on this section.

Leading authorities on Section 80

318 ITR 347 · 2009 · High Court

citing judgments

CIT v. Capital Electronics

261 ITR 4 · 2003 · High Court

citing judgments

CIT v. Hughes Escorts Communications

165 Taxmann 318 · 2007 · High Court

citing judgments

Maruti Insurance Broking Private Limited v. Deputy Commissioner of Income Tax

435 ITR 34 · 2021 · High Court

citing judgments

CIT v. Capital Electronics( Gariahat)

257 ITR 677 · 2002 · High Court

citing judgments

Judgments on Section 80

INCOME-TAX OFFICER WARD-3(3)(1),AHMEDABAD, AHMEDABAD vs. FURNISH HOME, AHMEDABAD

The appeal of the asessee is allowed, whereas, Revenue’s appeal is dismissed

ITA 1671/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad30 Jan 2026AY 2017-18

Bench: the Ld. CIT(A), wherein detailed submissions supported by the books of accounts, statutory returns, confirmation and other documentary evidences were filed. A remand report of the AO was sought on the same by the Ld. CIT(A) after considering which, Ld. CIT(A) deleted

For Appellant: Revenue byFor Respondent: Shri Arvind Kumbhare, Sr. DR

Section 250Section 68Section 69

FURNISH HOME,AHMEDABAD vs. THE ITO, WARD-3(3)(1) OLD WARD-3(3)(2), AHMEDABAD

The appeal of the asessee is allowed, whereas, Revenue’s appeal is dismissed

ITA 1439/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad30 Jan 2026AY 2017-18

Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)

For Appellant: Revenue byFor Respondent: Shri Arvind Kumbhare, Sr. DR

Section 250Section 68Section 69

DSC ENGINEERING PRIVATE LIMITED,DELHI vs. DCIT CENTRAL CIRCLE-14, DELHI

The appeal of the assessee is dismissed

ITA 5802/DEL/2024[2015-16]Status: DisposedITAT Delhi21 Jan 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwaldsc Engineering Pvt. Ltd. Vs. Dcit, Central Circle-14 Room No.2, Third Floor, New Delhi E-9, South Extension Part-2, New Delhi - 110049 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcd9689E Appellant .. Respondent

For Appellant: NoneFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr

Section 139(1)Section 147Section 80

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

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

ITA 6051/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR

Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

DY. COMMISSIONER OF INCOME TAX, MUMBAI vs. BOMBAY SLUM REDEVELOPMENT CORPORATION PRIVATE LIMITED, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 6126/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Dec 2025AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2015-16

For Appellant: Mr. Mahaveer Jain a/wFor Respondent: 04/12/2025

Section 143(3)Section 144Section 147Section 80I

ACIT, CENTRAL CIRCLE-3, PATNA, PATNA vs. SMT. SIPRA GUPTA, PATNA

ITA 71/PAT/2023[2017-18]Status: HeardITAT Patna09 Dec 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am

For Appellant: S/Shri A.K. Rastogi &For Respondent: Shri Md. AH Chowdhary, DR

PONNAPULA SULOCHANA, L/R OF LATE PONNAPULA SANJEEVA PARTHASARATHY,HYDERABAD vs. ACIT ,CENTRAL CIRCLE -3(2), HYDERABAD

In the result, the appeal of assessee for A

ITA 295/HYD/2021[2017-18]Status: DisposedITAT Hyderabad26 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80

PONAPULA SULOCHANA LR LATE P SANJEEVA PARTHASARATHY,HYDERABAD vs. ASSISTANT COMMISSIONER OF TAX ,CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeal of assessee for A

ITA 294/HYD/2021[2016-17]Status: DisposedITAT Hyderabad26 Nov 2025AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80