Section 80-HHC of the Income Tax Act

26 judgments on BharatTax turn on Section 80-HHC.

Judgments on Section 80-HHC

Shital Fibers Limited vs. Commissioner of Income Tax

CIVIL APPEAL No. 14318/2015Supreme Court20 May 2025

Bench: Supreme Court, Difference Of Opinion Between Two Judges – Matter Referred To Three Judge Bench: Held: On A Plain Reading Of S.80-Ia(9), If A Deduction Of Profits & Gains U/S.80-Ia Is Claimed & Allowed, The Deduction To The Extent Of Such Profits & Gains In Any Other Provision Under The Heading ‘C’ Is Not Allowed – The Deduction To The Extent Allowed U/S.80-Ia Cannot Be Allowed Under Any Other Provision Under Heading ‘C’ – S.80-Ia(9), On Its Plain Reading, Does Not Provide That When A Deduction Is Allowed U/S.80-Ia, While Considering The Claim For Deduction Under Any Of The Provision Under Heading ‘C’, The Deduction Allowed U/S. 80-Ia Should Be Deducted From The Gross Total Income – The Restriction Under Sub-Section (9) Of S. 80-Ia Is Not On Computing The Total Gross Income – It Restricts Deduction Under Any Other Provision Under Heading ‘C’ To The Extent Of The Deduction * Author

Section 80Section 9

Shital Fibers Ltd vs. Commissioner of Income Tax

C.A. No.-014318-014318 - 2015Supreme Court20 May 2025

Bench: HON'BLE MR. JUSTICE ABHAY S. OKA

Section 143(1)(a)Section 143(2)Section 147Section 148Section 80

M/S Nahar Spinning Mills vs. C I T

Appeal stands allowed, in the same terms as Annexure P-6

ITA/348/2008HC Punjab & Haryana11 Sept 2023

Section 260Section 80

Man Industries (I) Ltd., Mumbai vs. ACIT (Ltu), Mumbai

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

ITA 5117/MUM/2004[2000-01]Status: DisposedITAT Mumbai27 Jul 2021AY 2000-01

For Appellant: Shri Nirav Mehta (AR)For Respondent: Shri Bharat Andhle (Sr.AR)

Section 11Section 115JSection 143(1)Section 143(2)Section 147Section 80Section 80H

The Commissioner of Income Tax, Hyderabad vs. M/S. Andhra Pradesh Paper Mills

ITTA/306/2005HC Telangana29 Nov 2017

Bench: C.V.NAGARJUNA REDDY,T.AMARNATH GOUD

For Appellant: Sri B. Narasimha SarmaFor Respondent: Sri Challa Gunaranjan

Section 80

Commissioner of Income Tax-III, Ldh vs. M/S Nahar Export Ltd. Ldh

In the result, the appeal though held to be

ITA/253/2007HC Punjab & Haryana19 Oct 2016

Section 119Section 80

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

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

ITA 1009/BANG/2015[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)

Section 143(3)Section 263Section 40aSection 80Section 80H

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

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

ITA 1008/BANG/2015[2004-05]Status: DisposedITAT Bangalore20 Sept 2016AY 2004-05

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)

Section 143(3)Section 263Section 40aSection 80Section 80H

M/S Ilc Industries Ltd., Hospet vs. DCIT, Bangalore

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

ITA 767/BANG/2014[2007-08]Status: DisposedITAT Bangalore20 Sept 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Zain Ahmed Khan, CAFor Respondent: Shri Sanjay Kumar, CIT(DR)

Section 143(3)Section 263Section 40aSection 80Section 80H

DCIT, Circle - 11, Kolkata vs. M/S. Anirox Pigments Ltd., Kolkata

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

ITA 454/KOL/2012[1998-99]Status: DisposedITAT Kolkata10 Aug 2016AY 1998-99

Bench: Shri N.V.Vasudevan, J.M. &Dr.A.L.Saini, A.M.)

For Appellant: Shri Dulal Chand Mandal, JCIT, Sr.DRFor Respondent: None

Section 115JSection 143(3)Section 147Section 148Section 80Section 80H

The Bombay Dyeing & Mfg Co. Ltd, Mumbai vs. DCIT (Hq) 2, Mumbai

In the result, the assessee’s appeals are partly allowed for statistical purposes

ITA 7329/MUM/2010[2004-05]Status: DisposedITAT Mumbai07 Apr 2016AY 2004-05

Bench: Shri R. C. Sharma, Am & Shri Mahavir Singh, Jm आयकर अपील सं./I.T.A. Nos. 7329 & 7330/Mum/2010 ("नधा"रण वष" / Assessment Years: 2004-05 & 2005-06 The Bombay Dyeing & Mfg. Co. Dy. Cit (H.Q.)-2, Ltd. Aayakar Bhavan, Mumbai बनाम/ Neville House, J. N. Heredia Marg, Vs. Ballard Estate, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaact 2328 K (अपीलाथ" /Appellant) (""यथ" / Respondent) : : Shri Yoghesh A. Thar & अपीलाथ" क" ओर से / Appellant By Shri Fenil Bhatt : Shri Sanjeev Jain ""यथ" क" ओर से/Respondent By सुनवाई क" तार"ख / : 28.03.2016 Date Of Hearing घोषणा क" तार"ख / : 07.04.2016 Date Of Pronouncement आदेश / O R D E R Per Mahavir Singh, Jm: This Is A Set Of Two Appeals By Assessee Are Arising Out Of Separate Orders Of Cit(A)-Iv, Mumbai In Appeal Nos. Cit(A)4/Dc(Hq)-2/It-26/06-07 & Cit(A)4/Addl.Cit-2(1)/It-293/08-09 Both Dated 28.09.2010. Assessments Were Framed Separately By Dcit, (Hq)-2, Mumbai For Ay 2004-05 & Addl. Cit, Range-2(1), Mumbai For Ay 2005-06 Respectively U/S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) Vide His Orders Dated 29.12.2006 & 31.12.2008. 2

Section 143(3)