Section 80-IAB of the Income Tax Act

Income-tax Act, 2025: s.139

Section 80-IAB of the Income-tax Act, 1961 corresponds to section 139 (Deductions in respect of profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone) of the Income-tax Act, 2025.

Read section 139 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 80-IAB is CIT v. Karnal Co-operative Sugar Mills Ltd. (243 ITR 2), cited in 125 of the 45 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

Deputy Commissioner of Income Tax, Circle 22(2), New Delhi, Delhi vs. Seaview Developers Pvt Ltd, Delhi

Accordingly, the appeal of the department deserves to be dismissed

ITA 2719/DEL/2024[2017-18]Status: DisposedITAT Delhi08 Jul 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaita Nos.2621/Del/2024 (Assessment Years: 2017-18) Seaview Developers Vs. The Dcit, Circle-23(2) Private Limited Cr Building, Ip Estate F83, Profit Centre, Gate Delhi - 110002 No. 1, Mahavir Nagar, Near Pizza Hut, Kandivali West, Mumbai स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajcs4143C Appellant .. Respondent Ita Nos.2719/Del/2024 (Assessment Years: 2017-18) Dcit, Circle-23(2) Vs. Seaview Developers Pvt. Room No. 225-E, 2Nd Ltd., It/Ites Sez, Candor Floor, C.R. Building, Ip Tech Space, Plot No.20 & Estate, 21, Sector-135, Noida New Delhi - 110002 Uttar Pradesh – 201304 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajcs4143C Appellant .. Respondent

For Appellant: Sh. K.M. Gupta, AdvFor Respondent: Ms. Kirti Sankratyayan, CIT
Section 115JSection 115PSection 115QSection 143(3)Section 80

Seaview Developers Private Limited, Mumbai vs. The Deputy Comissioner of Income-Tax Circle 23(2), New Delhi

Accordingly, the appeal of the department deserves to be dismissed

ITA 2621/DEL/2024[2017-18]Status: DisposedITAT Delhi08 Jul 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shuklaita Nos.2621/Del/2024 (Assessment Years: 2017-18) Seaview Developers Vs. The Dcit, Circle-23(2) Private Limited Cr Building, Ip Estate F83, Profit Centre, Gate Delhi - 110002 No. 1, Mahavir Nagar, Near Pizza Hut, Kandivali West, Mumbai स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajcs4143C Appellant .. Respondent Ita Nos.2719/Del/2024 (Assessment Years: 2017-18) Dcit, Circle-23(2) Vs. Seaview Developers Pvt. Room No. 225-E, 2Nd Ltd., It/Ites Sez, Candor Floor, C.R. Building, Ip Tech Space, Plot No.20 & Estate, 21, Sector-135, Noida New Delhi - 110002 Uttar Pradesh – 201304 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aajcs4143C Appellant .. Respondent

For Appellant: Sh. K.M. Gupta, AdvFor Respondent: Ms. Kirti Sankratyayan, CIT
Section 115JSection 115PSection 115QSection 143(3)Section 80

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

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

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

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)

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

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)

Kuntamukkala Premary Agriculture Co-Operative Credit Society Ltd, G Konduru vs. Income Tax Officer, Ward 1(3), Vijayawada

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

ITA 247/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam10 Jun 2025AY 2017-18

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.247/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Kuntamukkala Primary Agriculture V. Income Tax Officer – Ward – 1(3) C.R. Building, 1St Floor Annex. Co-Operative Credit Society Ltd. G-2157, Kuntamukkala Pacs M.G. Road, Vijayawada – 520002 Kuntamukkala, G. Konduru Mandal Andhra Pradesh Andhra Pradesh – 521229 [Pan: Aabak5873H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

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

Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha N Sunadholi, Sunadholi vs. Income Tax Officer, Gokak

ITA 30/PAN/2025[2018-19]Status: DisposedITAT Panaji08 May 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 030/Pan/2025 Assessment Year : 2018-19 Shri Basaveshwar Prathamik Krishi Pattin Sahakari Sangha At Post: Sundholi, Ta.: Sundholi Dist. Belagavi.-591310 Pan : Aahas0468A . . . . . . . Appellant

For Appellant: Mr Sateesh Nadagauda [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

Priyadarshani Mahila Co-Op Cr. Society Ltd, Belagavi vs. DCIT, CPC, Bangalore

ITA 32/PAN/2025[2019-20]Status: DisposedITAT Panaji30 Apr 2025AY 2019-20

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 032/Pan/2025 Assessment Year : 2019-20 Priyadarshani Mahila Co-Op. Society Ltd. At Post: Kognoli, Ta.: Nippani Dist. Belagavi. Pan : Aabap2582L . . . . . . . Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Sureshkumar C.B.[‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 24Section 250Section 80ASection 80P

Pune Zilha Madhyawati Sakakak Pune, Pune vs. ITO, Ward 6(3), Pune

In the result, appeal of the assessee is allowed

ITA 322/PUN/2025[2019-20]Status: DisposedITAT Pune30 Apr 2025AY 2019-20

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.322/Pun/2025 िनधा"रण वष" / Assessment Year: 2019-20 Pune Zilla Madhyawati V The Income Tax Officer, Sakakak, S Ward-6(3), Pune. 92 Ranjan Co-Op Society, Shukrawar Peth, Shukrawar Peth S.O., Pune – 411002. Maharashtra. Pan: Aaatp6962E Appellant/ Assessee Respondent / Revenue

Section 139Section 139(1)Section 142Section 143(1)Section 250Section 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

DCIT-CC-7(1), Mumbai vs. Kopran Limited, Mumbai

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

ITA 4625/MUM/2024[2022-23]Status: DisposedITAT Mumbai17 Apr 2025AY 2022-23

Bench: MS. KAVITHA RAJAGOPAL (Judicial Member), SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri. Bhupendra Karkhanis a/w. ShriFor Respondent: Shri. Biswanath Das-CIT DR
Section 115BSection 143(1)Section 143(1)(a)Section 234BSection 234CSection 250Section 40Section 41Section 43B

Allamaprabhu Vuss Ni, Kalloli vs. Income Tax Officer, Ward - 1, Gokak

ITA 63/PAN/2025[2018-19]Status: DisposedITAT Panaji04 Apr 2025AY 2018-19

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 063/Pan/2025 Assessment Year : 2018-19 Allamaprabhu Vuss Niyamit Kalloli 09, Allamaprabhu Vuss Niyamit Kalloli, Kalloli So Dist. Belagavi. Pan : Aafaa8818E . . . . . . . Appellant

For Appellant: Mr Ramesh Mudhol [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 139(1)Section 139(4)Section 143(1)Section 250Section 80ASection 80P

Varadayampalayam Primary Agricultural Cooperative Credit Society, Coimbatore vs. Income Tax Officer, Coimbatore

The appeal stand partly allowed for statistical purposes

ITA 2799/CHNY/2024[2018-2019]Status: DisposedITAT Chennai03 Feb 2025AY 2018-2019

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.2799/Chny/2024 (िनधा'रणवष' / Assessment Year: 2018-19) Varadayampalayam Primary Agricultural Ito बनाम/ Co-Operative Credit Society Non-Corporate Ward-1(4), #31, Kattampatty, Ss Kullam Via Coimbatore. Vs. Coimbatore Dist. 641 107. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabak-0997-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. R. Reshma (Advocate) - Ld.Ar " थ"कीओरसे/Respondent By : Shri Ashwin D. Gowda (Addl.Cit) - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 27-01-2025 घोषणाकीतारीख /Date Of Pronouncement : 03-02-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of The Order Of Learned Addl. / Joint Commissioner Of Income Tax (Appeals), Thane [Cit(A)] Dated 26-09-2024 In The Matter Of An Intimation Issued By Cpc U/S 143(1) Of The Act On 30-09-2020. 2. In The Intimation U/S 143(1), The Assessee Was Denied Deduction U/S 80P For Rs.2.06 Lacs Since The Return Of Income Was Filed With A Delay. The Assessee Filed Return Of Income On 31-03-2019 Which Was Processed U/S 143(1) On 30-09-2020 Denying Impugned Deductions To The Assessee. During Appellate Proceedings, The Assessee Relied On Certain Case Laws

For Appellant: Ms. R. Reshma (Advocate) - Ld.ARFor Respondent: Shri Ashwin D. Gowda (Addl.CIT) - Ld. Sr. DR
Section 139Section 139(1)Section 142Section 143Section 143(1)Section 143(1)(a)Section 80Section 80ASection 80P

M/S. Shree Balaji Engicons Pvt. Ltd., Belpahar, Jharsuguda vs. DCIT, Central Circle-1(1), Sambalpur

In the result, appeals of the assesee in IT(SS)A No

ITA 89/CTK/2023[2017-18]Status: DisposedITAT Cuttack07 Jan 2025AY 2017-18

Bench: Shri George Mathan & Shri Manish Agarwalit(Ss)A No.77/Ctk/2023

Section 153ASection 194CSection 80Section 801A