Section 80-IB(10) of the Income Tax Act

Income-tax Act, 2025: s.141

Section 80-IB(10) falls under section 80IB of the Income-tax Act, 1961, which corresponds to section 141 (Deduction in respect of profits and gains from certain industrial undertakings) of the Income-tax Act, 2025.

Read section 141 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-IB(10) is CIT v. Vandana Properties (353 ITR 36), cited in 88 of the 100 judgments on BharatTax that turn on this section.

Leading authorities on Section 80-IB(10)

CIT v. Vandana Properties
353 ITR 36 · 2013 · High Court
88
citing judgments

The Bombay High Court holds that for deduction under Section 80IB(10), the minimum plot area of one acre refers to the aggregate area of the land on which housing projects are developed, not necessarily to each individual project if multiple projects are undertaken on a larger single plot. This means the deduction is allowable even if a sub-block within the overall project is less than one acre, provided the total plot size meets the minimum.

PCIT v. Majestic Developers
426 ITR 175 · 2020 · High Court
9
citing judgments

Judgments on Section 80-IB(10)

M/S. Padmavati Developers, Pune vs. ITO, Ward-9(3), Pune

Appeal is allowed for statistical purposes in above terms

ITA 1955/PUN/2019[2013-14]Status: DisposedITAT Pune06 Jun 2022AY 2013-14

Bench: Us The Tribunal‟S Order Dated 13-05-2022 Holding It Eligible For The Impugned Deduction On Proportionate Basis Regarding Sector 7 Of The Corresponding Housing Project.

For Appellant: Shri Krishna GujarathiFor Respondent: Shri B. Koteshwara Rao
Section 143(3)Section 250Section 80

M/S. Sangam Riddhi Siddhi Promoters & Builders, Pune vs. Income-Tax Officer, Ward - 11(4), Pune

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

ITA 1744/PUN/2017[2010-11]Status: DisposedITAT Pune11 May 2022AY 2010-11
For Appellant: NoneFor Respondent: Shri M. G. Jasnani
Section 131(1)(d)Section 80Section 80I

Shipra Estate Ltd and Jai Krishan Estate Developers Pvt. Ltd., Delhi vs. ACIT, Circle- 58(1), New Delhi

The appeal of the assessee is dismissed for having become

ITA 2233/DEL/2019[2011-12]Status: DisposedITAT Delhi10 May 2022AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.Assessment Year: 2011-12

Section 143(3)Section 271(1)(c)Section 4(3)Section 5Section 80

M/S. Nirman Homes, Pune vs. Income-Tax Officer, Ward - 3(1), Pune

In the result, the appeal of the assessee is allowed

ITA 109/PUN/2018[2014-15]Status: DisposedITAT Pune04 Feb 2022AY 2014-15
For Appellant: Shri Suhas BoraFor Respondent: Shri Piyush Kumar Singh Yadav
Section 143(3)Section 23(1)Section 23(4)Section 271(1)(c)Section 80

Shri Syed Allemullah vs. Income Tax Officer

In the result, I pass the following order:

WP/19928/2021HC Karnataka18 Nov 2021

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 80

Shri Syed Allemullah vs. Income Tax Officer

In the result, I pass the following order:

WP/19964/2021HC Karnataka18 Nov 2021

Bench: The Hon'Ble Mr.Justice S.R.Krishna Kumar

Section 148

M/S. Brigade Enterprises Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle- 2(3), Bangalore

In the result appeal filed by assessee stands partly allowed

ITA 2364/BANG/2019[2013-14]Status: DisposedITAT Bangalore11 Oct 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2013-14 M/S. Brigade Enterprises Ltd., 26/1, 30Th Floor Wtc, The Dy. Commissioner Of Dr. Rajkumar Road, Income-Tax, Malleshwaram, Circle-2(3), Rajajinagar, Bengaluru. Vs. Bengaluru-560 100. Pan – Aaacb 7459 F Appellant Respondent Assessee By : Shri P.C Kincha, C.A Revenue By : Ms. Neera Malhotra, Cit(Dr) Date Of Hearing : 20-07-2021 Date Of Pronouncement : 11-10-2021 Order Per Beena Pillaipresent Appeal Has Been Filed By Assessee Against Order Dated 30/08/2019 Passed By The Ld.Cit(A)-11, Bangalore For Assessment Year 2013-14 On Following Grounds Of Appeal: “1. General Ground 1.1. The Order Passed By The Learned Commissioner Of Income Tax (Appeals) ["Cit(A) For Short Hereinafter"] To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. 2. Disallowance Under Section 14A R.W. Rule 8D 2.1. The Learned Deputy Commissioner Of Income Tax Central Circle - 2(3), Bangalore ["Ao" For Short Hereinafter] Has Erred In Making A Disallowance Of Rs. 2,02,22,837/- Under Se Tion 14A Comprising Of Disallowa,,Ø-1S. 1,73,98,969/- Under Rule 8D(2)(Ii) & Rs. 28,23,868/- Under Rule 8D(2)(Iii) & The Learned Cit(A) Has Erred In Confirming The Said Disallowance.

For Appellant: Shri P.C Kincha, C.AFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 14ASection 35DSection 36Section 36(1)(iii)Section 80

M/S. Venus Infrastructure & Developers Pvt. Ltd., Ahmedabad vs. The DCIT, (OSD) Circle-8, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 1582/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad17 Sept 2021AY 2012-13

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 1582/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 M/S. Venus Infrastructure & D.C.I.T.,(Osd) Developers (P) Ltd., Vs. Central Circle-8, 801-802, Broadway Business Ahmedabad. Centre, Opp. Mayor’S Bungalow, Law Garden Ellisbridge, Ahmedabad. Pan: Aahcs6254J

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimal Sinh B. Parmar, &For Respondent: Shri Ritesh Parmar, CIT.D.R
Section 14ASection 36Section 36(1)(iii)

Syed Aleemullah @ Syed Allem vs. Dy Commissioner of Income Tax

In the result, the appeal is disposed of

ITA/677/2017HC Karnataka08 Apr 2021

Bench: ALOK ARADHE,M.G.S. KAMAL

Section 145Section 260Section 80

S N Builders & Developers, Bangalore vs. The Assistant Commissioner of Income Tax Circle-4(3)(1), Bangalore

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

ITA 106/BANG/2019[2014-15]Status: DisposedITAT Bangalore27 Nov 2019AY 2014-15

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadalem/S. S.N.Builders & Developers, No.4, 2Nd Floor, Elephant Rock Road, Above Kalayan Jewellers, Jayanagar 3Rd Block, Bengaluru-560 011. Pan: Abefs 8850 P … Appellant Vs. Asst. Commissioner Of Income-Tax, Circle 4(3)(1), Bengaluru. … Respondent Appellant By : Smt. Suman Lunkar, Ca. Respondent By : Shri Pradeep Kumar, Cit(Dr) Date Of Hearing: 07/11/2019 Date Of Pronouncement: 27/11/2019 O R D E R Per Pavan Kumar Gadale, Jm : The Assessee Has Filed Appeal Against The Order Of The Cit(A), Bangalore-9, Bangalore, Passed U/S 143(3) & 250 Of The Income-Tax Act,1961 ['The Act' For Short].

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 143(2)Section 143(3)Section 234ASection 40Section 80Section 80I

Pr Commissioner of Income Tax - 4 vs. M/S Majestic Developers

Appeal is dismissed

ITA/286/2018HC Karnataka21 Nov 2019

Bench: ARAVIND KUMAR,SURAJ GOVINDARAJ

Section 147Section 260Section 80

Doshi Estates, Chennai vs. ACIT, Chennai

ITA 966/CHNY/2017[2012-2013]Status: DisposedITAT Chennai01 Oct 2019AY 2012-2013

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.3463/Chny/2016 "नधा"रण वष" /Assessment Year : 2013-14 & आयकर अपील सं./Ita No.966/Chny/2017 "नधा"रण वष" /Assessment Year : 2012-13 M/S Doshi Estates, The Assistant Commissioner Of 3H, Century Plaza, V. Income Tax, 560, Anna Salai, Teynampet, Non-Corporate Circle – 3, Chennai - 600 018. Chennai - 600 034. Pan : Aagfd 4592 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri S. Bharath, CIT
Section 263Section 80

Doshi Estates, Chennai vs. ACIT, Chennai

ITA 3463/CHNY/2016[2013-2014]Status: DisposedITAT Chennai01 Oct 2019AY 2013-2014

Bench: Shri N.R.S. Ganesan & Shri Inturi Rama Raoआयकर अपील सं./Ita No.3463/Chny/2016 "नधा"रण वष" /Assessment Year : 2013-14 & आयकर अपील सं./Ita No.966/Chny/2017 "नधा"रण वष" /Assessment Year : 2012-13 M/S Doshi Estates, The Assistant Commissioner Of 3H, Century Plaza, V. Income Tax, 560, Anna Salai, Teynampet, Non-Corporate Circle – 3, Chennai - 600 018. Chennai - 600 034. Pan : Aagfd 4592 A (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri S. Bharath, CIT
Section 263Section 80

Sumer Corporation, Mumbai vs. DCIT Cen Cir 5(3), Mumbai

In the result, the appeal of the assessee is hereby ordered to be partly allowed

ITA 6627/MUM/2017[2009-10]Status: DisposedITAT Mumbai19 Jul 2019AY 2009-10
For Appellant: Shri Nishit GandhiFor Respondent: Shri Chaudhary Arun Kumar
Section 132Section 153ASection 154Section 80

M/S Bengal Shristi Infrastructure Development Limited, Durgapur vs. ACIT, Circle-2, Durgapur

In the result, appeal of the assessee is allowed in part

ITA 1990/KOL/2016[2010-11]Status: DisposedITAT Kolkata05 Dec 2018AY 2010-11
Section 143(3)Section 250Section 40Section 80

DCIT, Corporate Circle-1, Coimbatore vs. Suguna Foods Ltd (Formerly Suguna Poultru Farm Ltd, Coimbatore

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

ITA 2239/CHNY/2017[2011-12]Status: DisposedITAT Chennai25 Oct 2018AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.2239/Chny/2017 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Ms. S. Vijayaprabha, JCITFor Respondent: Shri N. Anush Shanker, FCA
Section 80

Dy.Commissioner of Income Tax, Circle-3(1)(1), Ahmedabad vs. M/S. Nila Infrastructure Ltd., Ahmedabad

In the result, ground nos

ITA 3050/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad25 Sept 2018AY 2011-12
Section 143(3)Section 14ASection 80Section 80I

Rajparis Civil Constructions Limited, Chennai vs. DCIT, Chennai

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

ITA 859/CHNY/2017[2011-2012]Status: DisposedITAT Chennai19 Apr 2018AY 2011-2012

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.859/Chny/2017 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Shri A. Satyaseelan, AdvocateFor Respondent: Ms. S. Vijayaprabha, JCIT
Section 80

ITO, WD-12(3), Kolkata vs. M/S B. U. Gardens Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 598/KOL/2016[2009-2010]Status: DisposedITAT Kolkata21 Mar 2018AY 2009-2010

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey] I.T.A. No. 598/Kol/2016 Assessment Year: 2009-10 Income Tax Officer-12(3), Kolkata…...….…….…………...……………………………………………….……..Appellant P-7, Chowringhee Square 7Th Floor Kolkata – 700 069 M/S. B.U. Gardens Pvt. Ltd.……………………………………………………………………………………......…..Respondent Anand Apartment 2 Rowland Road Kolkata – 700 020 [Pan : Aaccb 2595 A]

Section 250Section 80

Agni Estates and Foundation Pvt Ltd., Chennai vs. DCIT, Chennai

The appeals of the assessee are allowed for statistical purposes

ITA 1058/CHNY/2016[2012-13]Status: DisposedITAT Chennai05 Oct 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Sh. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri Asish Tripathy, JCIT
Section 154Section 80