What is the leading case on Section 80A of the Income Tax Act?

CIT v. Reliance Energy Limited (127 Taxmann.com 69) is the decision most relied on for Section 80A, cited in 47 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.

Which cases are most cited on Section 80A?

CIT v. Reliance Energy Limited (127 Taxmann.com 69) — 47 citing judgments; CIT v. Anakapalli Co-operative Marketing Society Ltd. (245 ITR 616) — 5 citing judgments; V.M. Salgaonkar & Brother (P) Ltd. v. ACIT (281 CTR 191) — 4 citing judgments; Quadrant EPP Surlon Uttranchal (P.) Ltd. v. ITO (88 Taxmann.com 261) — 4 citing judgments; DCIT v. Ansysco (88 Taxmann.com 768) — 4 citing judgments.

How many judgments are there on Section 80A?

BharatTax indexes 48 ITAT, High Court and Supreme Court judgments that turn on Section 80A of the Income Tax Act, 1961.

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

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

citing judgments

V.M. Salgaonkar & Brother (P) Ltd. v. ACIT

281 CTR 191 · 2015 · High Court

citing judgments

Quadrant EPP Surlon Uttranchal (P.) Ltd. v. ITO

88 Taxmann.com 261 · 2017 · Reported

citing judgments

DCIT v. Ansysco

88 Taxmann.com 768 · 2017 · Reported

citing judgments

Judgments on Section 80A

National Bulk Handling Corporation Ltd, Navi Mumbai vs. DCIT Cen Cir 46, Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 303/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri G.S.Pannu & Shri Sandeep Gosain

For Respondent: Shri Suman Kumar

Section 143(3)Section 250Section 80Section 80ASection 80I

DCIT, Circle - 12, Kolkata vs. M/S. Bengal Ambuja Housing Development Ltd., Kolkata

In the result, the appeals of revenue are dismissed

ITA 1080/KOL/2010[2004-05]Status: DisposedITAT Kolkata24 Nov 2015AY 2004-05

Bench: Shri Mahavir Singh, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri S. S. Alam, JCIT, Sr. DRFor Respondent: Shri D. S. Damle, FCA

Section 143(3)Section 80I

The Commissioner of Income Tax vs. M/S Sasken Communication

The appeal is dismissed

ITA/521/2007HC Karnataka19 Dec 2013

Bench: N.KUMAR,RATHNAKALA

Section 10ASection 260Section 263Section 3Section 4Section 80Section 80H

M/S J K Industries Ltd vs. The Joint Commissioner of Income Tax

In the result, all questions are answered against the

ITA/1360/2006HC Karnataka26 Feb 2013

Bench: D.V.SHYLENDRA KUMAR,B.SREENIVASE GOWDA

Section 260ASection 28Section 80H

Bench: The 60 : 40 Apportionment Under Rule 8(1) Or From 40% Profits On Sales Taxable As Business Income. 3. Rule 8(1) Of The Said Rule Provides That 40% Of The Composite Income From Sale Of Tea, Grown & Manufactured, Arrived At On Making Of The Apportionment \023Shall Be Deemed To Be Income Liable To Tax\024. 4. Assessees Exported Tea In The Accounting Year. They Were Entitled To Deduction Under Section 80Hhc Of Income-Tax Act, 1961 (For Short, \0211961 Act\024) In Respect Of The Export. They Were In The Business Of Growing & Manufacturing Tea. Since They Earned Composite Income, Their Case Stood Covered By Rule 8(1) Of Income-Tax Rules, 1962 (\0231962 Rule\024 For Short). 5. For The Sake Of Convenience We State The Facts Occurring In Civil Appeal No.3803-3808 Of 2005- Commissioner Of Income Tax V. Willamson Financial Services & Ors. In The Returns, The Assessee Claimed Section 80Hhc Deduction Against The Entire Composite Income Before Application Of Rule 8(1).

For Respondent: Willamson Financial Services & Ors

Section 2(45)Section 295Section 5Section 80H