Section 80-IAB of the Income Tax Act

The decision most relied on for Section 80-IAB is CIT v. Karnal Co-operative Sugar Mills Ltd. (243 ITR 2), cited in 125 of the 36 judgments on BharatTax that turn on this section.

Leading authorities on Section 80-IAB

CIT v. Karnal Co-operative Sugar Mills Ltd.
243 ITR 2 · 2000 · Supreme Court
125
citing judgments

Income earned from deposits or investments directly and inextricably linked to the acquisition of assets or the setting up of a business project during its construction period is incidental to the asset acquisition, reducing the project cost, or constitutes business receipts eligible for relevant deductions, rather than 'income from other sources'.

DCIT v. Core Healthcare Ltd.
308 ITR 263 · 2009 · High Court
32
citing judgments

Expenditure capitalized as tangible/know-how/brand development that is revenue in nature can be claimed as a revenue expense in a revised return, with depreciation claimed thereon being consequently reduced.

Saurastra Cement & Chemicals Industries Ltd. v. CIT
80 Taxmann 61 · 1995 · High Court
14
citing judgments

Judgments on Section 80-IAB

CANDOR GURGAON ONE REALTY PROJECTS PVT. LTD. (FORMERLY KNOWN AS UNITECH REALTY PROJECTS PVT. LTD.),MUMBAI vs. ADDL. CIT, RANGE- 2 , NEW DELHI

In the result, all the four items totalling

ITA 4215/DEL/2019[2013-14]Status: DisposedITAT Delhi08 Apr 2026AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Brajesh Kumar Singh

Section 143(3)Section 80Section 80ISection 92

ASCENDAS PANVEL FTWZ PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, WARD 14(1)(1), MUMBAI

In the result, the appeals filed by the assessee are allowed in the above terms

ITA 712/MUM/2025[2021-22]Status: DisposedITAT Mumbai10 Feb 2026AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 3(12)Section 80

ASCENDAS PANVEL FTWZ PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, WARD 14(1)(1), MUMBAI

ITA 711/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Feb 2026AY 2020-21
Section 3(12)Section 80

ASCENDAS PANVEL FTWZ PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, WARD 14(1)(1), MUMBAI

ITA 701/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Feb 2026AY 2018-19
Section 3(12)Section 80

MAHATMA PHULE GRAMIN BIGARSHETI SAHAKAR PAT SANSTHA LTD,KOLHAPUR vs. PCIT-1, PUNE, PUNE

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

ITA 1049/PUN/2025[2018-19]Status: DisposedITAT Pune09 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Mahatma Phule Gramin Bigarsheti Pcit-1, Pune Sahakar Pat Sanstha Vs. A/P Hattiwade, Ajara, Kolhapur – 416505 Pan: Aaaam2608K (Appellant) (Respondent) Assessee By : None (Written Submission Filed) Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 09-12-2025 Date Of Pronouncement : 09-01-2026 O R D E R

For Appellant: None (written submission filed)For Respondent: Shri Amol Khairnar, CIT-DR
Section 139(1)Section 139(4)Section 147Section 148Section 263Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

THE NANAWAN CO-OPERATIVE AGRICULTURE SOCIETY,HAMIRPUR vs. INCOME TAX OFFICER, HAMIRPUR

The appeal stands allowed for statistical purposes

ITA 953/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh06 Jan 2026AY 2019-20

Bench: Tribunal.

For Appellant: Sh. Alok Krishan (CA) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 119Section 139Section 139(1)Section 147Section 148Section 80Section 80ASection 80PSection 80P(2)(a)

CHUNAKHALI SAMABAY KRISHI UNNAYAN SAMITY LTD.,BERHAMPORE, MURSHIDABAD vs. I.T.O., WARD - 56(3),, MURSHIDABAD

In the result, the appeal of the assessee is allowed

ITA 943/KOL/2025[2020-2021]Status: DisposedITAT Kolkata08 Dec 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 250Section 80Section 80ASection 80P

THE KRISHNA FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,JAGGAIAHPET vs. INCOME TAX OFFICER, WARD -1(3), VIJAYAWADA

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

ITA 130/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam21 Nov 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 139(1)Section 142(1)Section 144Section 80ASection 80PSection 80P(2)(a)

FEDERATION OF AP COOPERATIVE URBAN BANKS AND CREDIT SOCIETIES LIMITED HYD,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 464/HYD/2025[2019-20]Status: DisposedITAT Hyderabad07 Nov 2025AY 2019-20

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: : Shri V. Ravish Bhatt, Sr. DR

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

ITA 1001/JPR/2025[2019-20]Status: DisposedITAT Jaipur27 Oct 2025AY 2019-20
For Appellant: Sh. Shrawan Kumar Gupta, Adv.\rFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT\r
Section 139(1)Section 143(2)Section 144BSection 147Section 147rSection 148Section 148ASection 151Section 234ASection 250

MADHYA SHIKARPUR CHARALKHALI SKUS LTD.,NADIA vs. I.T.O.,WARD-41(3), NADIA

ITA 88/KOL/2025[2018-19]Status: DisposedITAT Kolkata21 Oct 2025AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 250

FT 92 THE VILUPURAM AND TINDIVANAM GOV ARTS COLLEGE TEACHING AND NON-TEACHING STAFFS CO-OP SOCIETY,VILUPURAM vs. INCOME TAX OFFICER, VILUPURAM

In the result the appeal is allowed

ITA 2046/CHNY/2025[2019-2020]Status: DisposedITAT Chennai10 Oct 2025AY 2019-2020

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./ Ita No.2046/Chny/2025 िनधा8रण वष8 /Assessment Year: 2019-20

For Appellant: Shri G. Reddi Prakash, C.AFor Respondent: Ms. R. Anita, Addl. CIT
Section 119(2)(b)Section 139Section 139(1)Section 143(1)(a)Section 80Section 80ASection 80P

GOVERNMENT PRINTING PRESS EMPLOYEE CREDIT CO-OPERATIVE SOCIETY LTD,PUNE vs. ITO, WARD 7(1), PUNE, PUNE

In the result, appeal of the Assessee is allowed

ITA 793/PUN/2025[2019-2020]Status: DisposedITAT Pune30 Sept 2025AY 2019-2020

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.793/Pun/2025 निर्धारण वषा / Assessment Year: 2019-20 Government Printing Press V The Income Tax Officer, Employee Credit Co-Operative S Ward-7(1), Pune. Society Limited, Yerawadakaragruh, Airport Road, Yerawada, Pune – 411006. Pan: Aabag2986P Appellant/ Assessee Respondent / Revenue Assessee By Mr.Sarvesh Khandelwal Revenue By Shri Ramnath P Murkunde Date Of Hearing 16/09/2025 Date Of Pronouncement 30/09/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Additional/Joint Commissioner Of Income Tax(Appeal)-2, Visakhapatnamunder Section 250 Of The Income Tax Act, 1961 Dated 30.01.2025 Emanating From The Assessment Order Passed Under Section 143(1) Of The Act, Dated 02.12.2020 For Ay 2019-20.The Assessee Has Raised The Following Grounds Of Appeal :

Section 139(1)Section 143(1)Section 250Section 80(2)(f)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(b)Section 80P(2)(c)Section 80P(2)(d)

BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED,BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED vs. DCIT CIRCLE -4-JAIPUR, RJN-C-(104)(1), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 901/JPR/2025[2018-19]Status: DisposedITAT Jaipur29 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Athrav Mundra, Adv. &For Respondent: Shri Dharma Singh Meena, JCIT
Section 139(1)Section 143(2)Section 2Section 250Section 3Section 80ASection 80J

AIS SHIVAJI MEMORIAL SOCIETYS EMPLOYEES COOP CREDIT SOCIETY,PUNE vs. INCOME TAX OFFICER, WARD 2(1), PUNE, PUNE

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

ITA 207/PUN/2025[2019-20]Status: DisposedITAT Pune29 Sept 2025AY 2019-20

Bench: Justice (Retd.) C V Bhadang & Shri R. K. Pandaassessment Year : 2019-20

For Appellant: Shri Deepak S. SasarFor Respondent: Shri Ramnath P Murkunde
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80PSection 80P(2)(a)

PAHALAMPUR SAMABAY KRISHI UNNAYAN SAMITY LTD., ,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

In the result, the appeal of the assessee is allowed

ITA 887/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Sept 2025AY 2019-2020

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri S. B. Chakraborthy, Sr. DR
Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 143(1)(a)Section 148Section 153ASection 80Section 80P

BHAGWAN PRECISION,ROHTAK vs. ASSTT. COMMISSIONER OF INCOME TAX, ROHTAK

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

ITA 5174/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Aug 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S.Rifaur Rahmanbhagwan Precision, Vs. Acit, 35, Subhash Nagar, Model Town, Rohtak. Rohtak – 124 001 (Haryana). (Pan : Aajfb6625K) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Shri Ayush Garg, Ca Revenue By : Shri Rajesh Tiwari, Sr. Dr Date Of Hearing : 19.05.2025 Date Of Order : 18.08.2025 O R D E R Per S.Rifaur Rahman,Am: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Addl./Jcit (Appeals)-6, Chennai [“Ld. Jcit(A)”, For Short] Dated 28.09.2024 For The Assessment Year 2017-18. 2. At The Time Of Hearing, Ld. Ar Of The Assessee Brought To Our Notice Brief Fact Of The Case That Assessee Is A Firm Engaged In The Business Of Manufacturing & Sale Of Precision Turned Parts. The Works Of The Assessee Is At Industrial Part Iv, Plot No.9 V, Begampur (Haridwar)

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Rajesh Tiwari, Sr. DR
Section 139Section 139(1)Section 139(5)Section 143(1)Section 234BSection 44ASection 80A(5)Section 80I

NARIMAN POINT ASSOCIATION,MUMBAI vs. ITO EXEMPTION-2(1), MUMBAI

In the result, both appeals by the assessee are dismissed

ITA 6159/MUM/2024[2021-22]Status: DisposedITAT Mumbai16 Jun 2025AY 2021-22

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Ketan VajaniFor Respondent: Shri Pravin Salunkhe, Sr.DR
Section 143(1)Section 143(1)(a)Section 154Section 250

THE CHANDARLAPDU LARGE SIZE COOPERATIVE CREDIT SOCIETY LIMITED,CHANDARLAPADU vs. INCOME TAX OFFICER, WARD 1(3), VIJAYAWADA

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

ITA 11/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam12 Jun 2025AY 2017-18

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.11/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2017-18) The Chandarlapdu Large Size V. Income Tax Officer – Ward – 1(3) C.R. Building, 1St Floor Annex. Cooperative Credit Society Limited 2-10, Society Building M.G. Road, Vijayawada – 520002 Bobbilapadu Road, Chandarlapadu Post Mandal Andhra Pradesh Krishna District – 521182, Andhra Pradesh [Pan: Aacat7616A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 139(1)Section 142(1)Section 144Section 80A(5)Section 80PSection 80P(2)(a)

THE P A C S NOH 1002,PACS VELVADAM vs. INCOME TAX OFFICER, WARD 3(5), VIJAYAWADA

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

ITA 199/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam12 Jun 2025AY 2017-18

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.199/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2017-18) The P.A.C.S Noh 1002 V. Income Tax Officer – Ward – 3(5) Pacs Velvadam, Velvadam Post C.R. Building Mylavaram, Krishna District – 521230 Andhra Pradesh Andhra Pradesh [Pan: Aabap8170G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 139(1)Section 142(1)Section 144Section 250Section 80PSection 80P(2)(a)

Showing 1–20 of 36 · Page 1 of 2