Section 80A of the Income Tax Act

Income-tax Act, 2025: s.122

Section 80A of the Income-tax Act, 1961 corresponds to section 122 (Deductions to be made in computing total income) of the Income-tax Act, 2025.

Read section 122 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 80A is CIT v. Reliance Energy Limited (127 Taxmann.com 69), cited in 47 of the 48 judgments on BharatTax that turn on this section.

Leading authorities on Section 80A

CIT v. Reliance Energy Limited
127 Taxmann.com 69 · 2021 · Supreme Court
47
citing judgments

Deduction under Section 80-IA or 80-IB is computed by setting it off against the gross total income to arrive at the total income of an assessee.

CIT v. Anakapalli Co-operative Marketing Society Ltd.
245 ITR 616 · 2000 · High Court
5
citing judgments
V.M. Salgaonkar & Brother (P) Ltd. v. ACIT
281 CTR 191 · 2015 · High Court
4
citing judgments
Quadrant EPP Surlon Uttranchal (P.) Ltd. v. ITO
88 Taxmann.com 261 · 2017 · Reported
4
citing judgments
DCIT v. Ansysco
88 Taxmann.com 768 · 2017 · Reported
4
citing judgments

Judgments on Section 80A

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

Nashik District Supervision Co Op Society, Nashik vs. ITO Ward 1(1) Nashik, Nashik

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

ITA 2250/PUN/2024[2018-19]Status: DisposedITAT Pune07 Apr 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2250/Pun/2024 Assessment Year : 2018-19 Nashik District Supervision Vs. Ito, Ward-1(1), Co-Op. Society, Nashik 2Nd Floor, Ghankar Lane, Raviwar Karanja, Nashik-422001 Pan : Aaatn2072M Appellant Respondent

For Appellant: NoneFor Respondent: Shri Sandeep P. Sathe
Section 143(1)Section 143(1)(a)Section 36Section 80Section 80ASection 80P(2)(d)

ACIT, Central Circle, Ajmer vs. Wonder Cement Ltd, Madanganj-Kishangarh

In the result Ground No. 2 raised by the assessee is allowed

ITA 1543/JPR/2024[2020-21]Status: DisposedITAT Jaipur21 Feb 2025AY 2020-21

Bench: Shri Gagan Goyal & Shri Narinder Kumar

For Appellant: Mr. C. M. Agarwal, CA, Ld. ARFor Respondent: Mr. Sanjay Dhariwal, CIT, Ld. DR
Section 115JSection 143(3)Section 250Section 801A(8)Section 80A(6)Section 92Section 92CSection 92F

Pr. Commissioner of Income Tax -7 vs. Pragati Power Corporation Ltd

ITA/469/2024HC Delhi30 Aug 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

Section 80Section 80A

Pr. Commissioner of Income Tax -7 vs. Pragati Power Corporation Ltd

ITA - 469 / 2024HC Delhi30 Aug 2024
Section 80Section 80A

ACIT, Circle- 24(1), New Delhi vs. Span India Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6451/DEL/2017[2014-15]Status: DisposedITAT Delhi04 Mar 2024AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Deepti Chandola, Sr. DR
Section 14Section 14(2)Section 14ASection 14A(2)

Pragati Power Corporation Ltd., New Delhi vs. ACIT, Circle-20(1), New Delhi

ITA 1168/DEL/2018[2013-14]Status: DisposedITAT Delhi05 Jan 2024AY 2013-14

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. P. N. Barnwal, CIT-DR
Section 35Section 40Section 43BSection 80I

M/S T vs. Srichakra Limited, Madurai

In the result, appeal filed by the assessee is dismissed

ITA 36/CHNY/2022[2016-17]Status: DisposedITAT Chennai29 Nov 2023AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 36/Chny/2022 िनधा"रण वष" / Assessment Year: 2016-17 M/S. Tvs Srichakra Limited, Deputy Commissioner Of 7-B, Tvs Building, V. Income Tax, West Veli Street, Corporate Circle, Madurai – 625 001. Madurai. [Pan: Aaact-5557-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. N.V. Lakshmi, Advocate ""यथ" क" ओर से/Respondent By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 29.11.2023 घोषणा क" तारीख/Date Of Pronouncement : 29.11.2023

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri. Nilay Baran Som, CIT
Section 139(1)Section 143(1)Section 801CSection 80ASection 80A(5)Section 80I

JCIT(OSD)-10(2)(1), Mumbai vs. M/S.Jyothy Laboratories Limited, Mumbai

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee are partly allowed

ITA 3876/MUM/2018[2014-15]Status: DisposedITAT Mumbai28 Dec 2022AY 2014-15

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Solgy Jose T. KottaramFor Respondent: J.D. Mistry
Section 115JSection 143(2)Section 143(3)Section 14ASection 229Section 80I

DCIT-10(2)(1), Mumbai vs. M/S.Jyothy Laboratories Limited, Mumbai

In the result, both the appeals of the revenue are dismissed and Cross Objection filed by the assessee are partly allowed

ITA 3875/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Dec 2022AY 2013-14

Bench: Shri Amit Shukla & Shri Amarjit Singh

For Appellant: Solgy Jose T. KottaramFor Respondent: J.D. Mistry
Section 115JSection 143(2)Section 143(3)Section 14ASection 229Section 80I

ITO Ward-1, Nellore vs. Ramakrishna Reddy Rasam, Nellore

In the result, the appeal of the Revenue i

ITA 385/HYD/2022[2017-18]Status: PendingITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri E.Phalguna Kumar, CAFor Respondent: Ms.Swapna, Sr.AR
Section 139(1)Section 139(4)Section 147Section 148Section 69ASection 80Section 80A

ITO Ward-1, Nellore vs. Ramakrishna Reddy Rasam, Nellore

In the result, the appeal of the Revenue i

ITA 384/HYD/2022[2014-15]Status: PendingITAT Hyderabad28 Nov 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri E.Phalguna Kumar, CAFor Respondent: Ms.Swapna, Sr.AR
Section 139(1)Section 139(4)Section 147Section 148Section 69ASection 80Section 80A

ITO Ward-1, Nellore vs. Ramakrishna Reddy Rasam, Nellore

In the result, the appeal of the Revenue i

ITA 383/HYD/2022[2013-14]Status: PendingITAT Hyderabad28 Nov 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri E.Phalguna Kumar, CAFor Respondent: Ms.Swapna, Sr.AR
Section 139(1)Section 139(4)Section 147Section 148Section 69ASection 80Section 80A

Assistant Commissioner of Income Tax, Circle - 1(1), Panaji vs. Shiffer and Menezes India Pvt. Ltd, Panaji

In the result, appeal of revenue is dismissed

ITA 232/PAN/2018[2009-10]Status: DisposedITAT Panaji02 Sept 2022AY 2009-10

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2009-10 Assistant Commissioner Of M/S. Schiffer & Menezes Income Tax, Circle-1(1), India (P) Ltd. Vs. Panaji, Goa Cmm Building, Rua De Ourem, Panaji, Goa (Pan: Aaccm0106E) (Appellant) (Respondent) Present For: Appellant By : Shri P. R. V. Raghavan, Ca Respondent By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 16.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: This Appeal By The Revenue Is Directed Against The Order Of Ld. Cit(A)-2, Panaji Vide

For Appellant: Shri P. R. V. Raghavan, CAFor Respondent: Shri Mayur Kamble, Sr. DR
Section 10BSection 143(3)Section 72Section 80ASection 80A(1)Section 80B(5)Section 80C

Jt. Comm of Income Tax (OSD), CC - 7(2), Mumbai vs. M/S. Rajamundry Expressway Pvt. Ltd, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 1587/MUM/2021[2014-15]Status: DisposedITAT Mumbai17 Aug 2022AY 2014-15

Bench: Us :-

Section 143(3)Section 32(1)(ii)Section 37(1)Section 40A(2)Section 801ASection 80I

ITO vs. M/S Acusis Software India Private Limited, Bangalore

In the result, the appeal by the assessee is allowed; while that of revenue is partly allowed for statistical purposes

ITA 842/BANG/2013[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Chavali Narayan, CAFor Respondent: Dr. Shankar Prasad, Addl.CIT(DR)(ITAT), Bengaluru

Acusis Software India Pvt. Ltd., Bangalore vs. ITO

In the result, the appeal by the assessee is allowed; while that of revenue is partly allowed for statistical purposes

ITA 697/BANG/2013[2008-09]Status: DisposedITAT Bangalore28 Jun 2019AY 2008-09

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri Chavali Narayan, CAFor Respondent: Dr. Shankar Prasad, Addl.CIT(DR)(ITAT), Bengaluru

DCIT 3(3)(1), Mumbai vs. S.D. Corporation P.Ltd, Mumbai

In the result the grounds of appeal raised by the revenue is rejected

ITA 6395/MUM/2017[2010-11]Status: DisposedITAT Mumbai24 Jun 2019AY 2010-11

Bench: Shri Pawan Singh & Shri M. Balaganeshdcit-3(3)(1) M/S S.D. Corporation Pvt. Ltd. Room No. 609, 6Th Floor, Admin Office, S.P. Centre, Vs. Aayakar Bhavan, M.K. 41/44, Minoo Desai Marg, Road, Mumbai-400020 Colaba, Mumbai-400005. Pan: Aadcs4496C Appellant Respondent Appellant By : Shri Satish Rajore (Sr. Dr) Respondent By : Shri Dilip Lakhani (Sr. Advisor Of Deloite Haskins & Sell Llp) Date Of Hearing : 13.06.2019 Date Of Pronouncement : 24.06.2019 Order Under Section 254(1)Of Income Tax Act

For Appellant: Shri Satish Rajore (Sr. DR)For Respondent: Shri Dilip Lakhani (Sr. Advisor of Deloite Haskins and Sell LLP)
Section 143(3)Section 254(1)Section 80ASection 80I

M/S. Vijay Industries vs. Commissioner of Income Tax

Appeals are allowed

C.A. No.-001581-001582 - 2005Supreme Court01 Mar 2019

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 80H

DCIT, New Delhi vs. M/S Ild Millennium Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed

ITA 1259/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2012-13 Dcit, Circle 12(1), Vs M/S Ild Millennium Pvt. Ltd., New Delhi. B-418, New Friends Colony, New Delhi. Pan: Aakcd7170C Appellant Respondent Assessee By None Revenue By Shri Surender Pal, Sr. Dr Date Of Hearing 27.11.2018 Date Of Pronouncement 29.11.2018 Order Per K. Narasimha Chary, Jm Challenging The Order Dated 23.12.2015 In Appeal No. 598/2014-15, Passed By The Learned Commissioner Of Income Tax (Appeals)-4, New Delhi (Ld. Cit(A)), Revenue Preferred This Appeal.