Which cases are most cited on Section 80HH?

CIT v. Sterling Foods (237 ITR 579) — 311 citing judgments; R.K. Garg v. Union of India (133 ITR 239) — 27 citing judgments; Commissioner of Income-Tax v. R.S. Sibal (269 ITR 429) — 14 citing judgments.

How many judgments are there on Section 80HH?

BharatTax indexes 33 ITAT, High Court and Supreme Court judgments that turn on Section 80HH of the Income Tax Act, 1961.

Section 80HH of the Income Tax Act

Q: What is the leading case on Section 80HH of the Income Tax Act?

CIT v. Sterling Foods (237 ITR 579) is the decision most relied on for Section 80HH, cited in 311 judgments. Income eligible for profit-linked deductions under sections like 80-IC or 10B must have a direct nexus to the eligible business activity or be derived from the industrial undertaking itself, and not merely attributable to it or arising from a post-manufacturing event.

The decision most relied on for Section 80HH is CIT v. Sterling Foods (237 ITR 579), cited in 311 of the 33 judgments on BharatTax that turn on this section.

Leading authorities on Section 80HH

CIT v. Sterling Foods

237 ITR 579 · 1999 · Supreme Court

311

citing judgments

Income eligible for profit-linked deductions under sections like 80-IC or 10B must have a direct nexus to the eligible business activity or be derived from the industrial undertaking itself, and not merely attributable to it or arising from a post-manufacturing event.

R.K. Garg v. Union of India

133 ITR 239 · 1982 · Reported

citing judgments

Laws relating to economic activities are viewed with greater latitude than laws touching civil rights, allowing the legislature "some play in the joints" to deal with complex problems without rigid formulas.

Commissioner of Income-Tax v. R.S. Sibal

269 ITR 429 · 2004 · High Court

citing judgments

Judgments on Section 80HH

ROLON SEALS INTERNATIONAL,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 947/HYD/2025[2023-24]Status: DisposedITAT Hyderabad10 Dec 2025AY 2023-24

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.947/Hyd/2025 Assessment Year 2023-2024 Rolon Seals International, The Income Tax Officer, Hyderabad – 500 063. Vs. Ward-11(1), Telangana. Hyderabad. Pan Aarfr2216G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Sashank Dundu, Advocate राज" व "ारा /Revenue By: G Saratha, Sr. Ar

For Appellant: Sri Sashank Dundu, AdvocateFor Respondent: G Saratha, Sr. AR

Section 10ASection 139(1)Section 143(1)Section 143(1)(a)Section 250

AMERICAN EXPRESS (INDIA) PVT. LTD.,,NEW DELHI vs. JCIT, NEW DELHI

In the result, cross appeals are partly allowed

ITA 4240/DEL/2009[2003-04]Status: DisposedITAT Delhi26 Nov 2025AY 2003-04

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.4295/िद"ी/2009(िन.व. 2003-04) Deputy Commissioner Of Income Tax, Circle 1(1), R. No. 390, Central Revenue Building, ...... अपीलाथ"/Appellant New Delhi 110002 बनाम Vs. American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ..... "ितवादी/Respondent Pan: Aaaca-8163-F आअसं.4240/िद"ी/2009(िन.व. 2003-04) American Express (India) P. Ltd., First Floor, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 ...... अपीलाथ"/Appellant Pan: Aaaca-8163-F बनाम Vs. Joint Commissioner Of Income Tax, Circle 1(1), Central Revenue Building, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Shri Nishank Vashitath, Advocate "ितवादी"ारा/Respondent By : Ms. Monika Singh, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 17/11/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 26/11/2025

For Appellant: Shri Nishank Vashitath, AdvocateFor Respondent: Ms. Monika Singh, CIT(DR)

Section 10ASection 10BSection 80H

ACIT, NEW DELHI vs. M/S NUWAVE E SOLUTIONS (P) LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 3676/DEL/2011[2007-08]Status: DisposedITAT Delhi12 Sept 2025AY 2007-08

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2007-08] Acit, Vs M/S. Nuwave E Solutions (P) Circle-13(1), Ltd., 3Rd Floor, District Centre, New Delhi Dda Building, Nehru Place, New Delhi. Pan-Aabcn5790Q Appellant Respondent Appellant By Shri Pravin Rawal, Cit Dr Respondent By Dr. Rakesh Gutpa, Adv., Shri Saksham Agarwal, Ca, Shri Somil Agarwal, Adv. & Shri Deepesh Garg, Adv. Date Of Hearing 26.06.2025 Date Of Pronouncement 12.09.2025 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Revenue Against The Order Dated 15.03.2011 Passed By Ld. Commissioner Of Income Tax (Appeal)-Xvi, New Delhi [“Cit(A)”, In Short] Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 31.12.2010 Passed U/S 143(3) Of The Act Pertaining To Assessment Year 2007-08. 2. Brief Facts Of The Case Are That Assessee Is A Company & E- Filed Its Return Of Income On 30.08.2007, Declaring Total Income Of Inr 1,45,48,453/-. The Said Return Was Revised On 20.08.2008, Declaring The Same Income As Was Declared The Return Of Income Filed U/S 139(1). The Case Of The Assessee Was Selected For Scrutiny & Various Queries Were Raised Which Were Replied By The Assessee. The Assessee Is Engaged In The Business Of Development & Export Of Software & 100% Eou Registered With Director Software Technology Park Of India In Terms Of Registration Certificate Dated 31.03.1999. The Major Shareholder In The Assessee Company Is Shri Anil Gutpa Who Is Having 99% Shareholding & Is Taking Substantial Interest In Day-To-Day Affairs Of The Assessee & Also In Its Associate Enterprises (“Ae”) At Us Who Is The Sole Buyer Of The Software Developed By The Assessee.

Section 10Section 10ASection 139(1)Section 143(3)Section 250Section 40Section 801A

ASSISTANT COMMISSINER OF IINCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 260/RJT/2024[2010-11]Status: DisposedITAT Rajkot27 Aug 2025AY 2010-11

Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 248/RJT/2024[2013-14]Status: DisposedITAT Rajkot27 Aug 2025AY 2013-14

Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), RAJKOT, RAJKOT vs. BHAWANI INDUSTRIES INDIA LLP, RAJKOT

ITA 247/RJT/2024[2012]Status: DisposedITAT Rajkot27 Aug 2025

Section 143(3)Section 250Section 263Section 80Section 801CSection 80I

ACIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

In the result, all the 03 appeals filed by the Revenue stand dismissed in the aforesaid manner

ITA 7501/DEL/2018[1995-96]Status: DisposedITAT Delhi27 Aug 2025AY 1995-96

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay, Accoutant Member Ita No. 6218/Del/2017 (Asstt. Year 1994-95) & Dcit, Circle-3(2), New Delhi Vs. M/S Asian Consolidated Industries Ltd., 96Th Mile Stone, Delhi-Jaipur Highway, Village-Bawal, Distt.- Rewari, Haryana (Pan: Aaaca5887A) (Appellant) (Respondent) Assessee By : Sh. Ved Jain, Adv. & Sh. Ayush Garg, Ca Department By : Ms. Monika Singh, Cit-Dr Date Of Hearing 20.08.2025 Date Of Pronouncement 27.08.2025 Order Per Krinwant Sahay, Am:

For Appellant: Sh. Ved Jain, Adv. & Sh. Ayush Garg, CAFor Respondent: Ms. Monika Singh, CIT-DR

Section 264

DCIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

In the result, all the 03 appeals filed by the Revenue stand dismissed in the aforesaid manner

ITA 4514/DEL/2018[1993-94]Status: DisposedITAT Delhi27 Aug 2025AY 1993-94

For Appellant: Sh. Ved Jain, Adv. & Sh. Ayush Garg, CAFor Respondent: Ms. Monika Singh, CIT-DR

Section 264

DCIT, CIRCLE-3(2), NEW DELHI vs. ASIAN CONSOLIDATED INDS.LTD), REWARI

In the result, all the 03 appeals filed by the Revenue stand dismissed in the aforesaid manner

ITA 6218/DEL/2017[1994-95]Status: DisposedITAT Delhi27 Aug 2025AY 1994-95

For Appellant: Sh. Ved Jain, Adv. & Sh. Ayush Garg, CAFor Respondent: Ms. Monika Singh, CIT-DR

Section 264

JINDAL SAW LTD.,NEW DELHI vs. ACIT CIRCLE-13(2), NEW DELHI

In the result, assessee’s appeal in ITA No

ITA 4693/DEL/2019[2015-16]Status: DisposedITAT Delhi04 Jun 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Assessment Year : 2011-12] Jindal Saw Ltd. Vs Dcit, 28, Najafgarh Road, Circle-13(2) New Delhi-110015. (Earlier Addl.Cit Range-4), Pan-Aabcs7280C C.R.Building, I.P.Estate, New Delhi-110002. Appellant Respondent [Assessment Year : 2011-12] Dcit, Vs Jindal Saw Ltd. Circle-13(2), (Formerly Known As M/S. Saw Pipes Room No.316A, Ltd.), 28, Najafgarh Road, C.R.Building, New Delhi-110015. New Delhi Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2014-15] Jindal Saw Ltd., Vs Acit, 28, Najafgarh Road, Shivaji Marg, Circle-13(2), New Delhi-110015. New Delhi. Pan-Aabcs7280C Appellant Respondent [Assessment Year : 2015-16] Jindal Saw Ltd. Vs Acit, 28, Najafgarh Road, Circle-13(2) P.O.Ramesh Nagar, C.R.Building, I.P.Estate, New Delhi-110015. New Delhi-110002. Pan-Aabcs7280C Appellant Respondent

Section 143(3)Section 234BSection 43B

ALPA INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT CIRCLE -1(1), HYDERABAD

In the result, the appeal of the assessee company is partly allowed for statistical purposes in terms of our aforesaid observations

ITA 457/HYD/2022[2018-19]Status: DisposedITAT Hyderabad26 May 2025AY 2018-19

Bench: Us:

For Appellant: Sri PVSS Prasad, CAFor Respondent: Sri B. Bala Krishna, CIT-DR

Section 115JSection 143(2)Section 143(3)Section 3Section 80Section 80I

GAZALA HASSAN CHARIYARI,MUMBAI vs. INCOME-TAX OFFICER, WARD 8(1)(1), MUMBAI, AAYAKAR BHAVAN, MUMBAI

In the result, the appeal is accordingly allowed

ITA 5350/MUM/2024[2017-18]Status: DisposedITAT Mumbai16 May 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) Gazala Hassan Chariyari, Ito Ward– 8(1)(1) Vs. Stall No. 9A, Dadani Rizwan Manzil, Aayakar Bhavan, 124, M E S Marg, Zanda Galli Off, Maharshi Karve Road, Memonwada Road, Mumbai-400 020. Mubmai-400 003 Pan/Gir No. Aaepc3430G (Appellant) (Respondent)

Section 144BSection 147Section 148Section 250Section 254(1)Section 69A

INFOBEANS TECHNOLOGIES LIMITED,INDORE, M.P. vs. THE PRINCIPAL COMMISSIONER OF INCOME-TAX, INDORE - 1, INDORE, M.P.

In the result, the appeal filed by the assessee is dismissed being devoid of

ITA 371/IND/2024[2018-19]Status: DisposedITAT Indore29 Apr 2025AY 2018-19

Bench: Sh. Bhagirath Mal Biyani & Sh. Udayan Dasgupta

For Appellant: S/Sh.SN Agrawal & Ritesh Jain, ARs

Section 143(3)Section 14ASection 14A(2)Section 154Section 263

GOPMAHAL SAMABAY KRISHI UNNAYAN SAMITY LTD.,PASCHIM MEDINIPUR vs. ACIT, CIR. 38, MIDNAPUR

ITA 77/KOL/2024[2017-18]Status: DisposedITAT Kolkata18 Mar 2025AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(3)Section 250Section 40A(7)Section 80PSection 80P(2)(a)Section 80P(2)(d)

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD vs. B.RAMALINGA RAJU , HYDERABAD

In the result, the appeal of Revenue in ITA No

ITA 55/HYD/2020[2002-03]Status: DisposedITAT Hyderabad11 Feb 2025AY 2002-03

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(2)

ATIQ AHMED,HAPUR vs. ITO,WARD-2(3)(4), HAPUR

In the result, both the appeals of the assessee are allowed

ITA 3675/DEL/2024[2013-14]Status: DisposedITAT Delhi27 Dec 2024AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri S Rifaur Rahmanआ.अ.सं/.I.T.A Nos.3675 & 3676/Del/2024 िनधा"रणवष"/Assessment Years: 2013-14& 2014-15 बनाम Atiq Ahmed Income Tax Officer, House No.333, Bhamda Patti, Vs. Ward-2(3)(4), Pattharwalakaun, Aaykarbhawan, Hapur, Uttar Pradesh. Teachers Colony, Bulandshahr, Uttar Pradesh. Pan No. Aifpa8796G अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 40A(3)

DCIT 1 (1)(2), MUMBAI vs. M/S HINDUSTAN UNILEVER LTD., MUMBAI

ITA 6913/MUM/2019[2005-06]Status: DisposedITAT Mumbai14 Nov 2024AY 2005-06

For Appellant: Shri Nishant Thakkar a/wFor Respondent: Shri Azhar Zain Vayal Parambath

Section 80HSection 80I

M/S. BAJAJ AUTO LTD.,MUMBAI vs. DCIT RG. - 3(1), MUMBAI

In the result, the present cross-appeal filed by the assessee and the Revenue are dismissed

ITA 7341/MUM/2005[1997-1998]Status: DisposedITAT Mumbai12 Nov 2024AY 1997-1998

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhaildcit – 3(1) Room No.607, 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 ............... Appellant Maharashtra V/S Bajaj Auto Limited, Bajaj Bhawan, 226-Nariman Point, Mumbai – 400021 Pan : Aaacb3370K ……………… Respondent Bajaj Auto Limited, Bajaj Bhavan, 226-Nariman Point, Mumbai – 400021 ……………… Appellant Pan : Aaacb3370K V/S Dcit – 3(1) Room No.607, 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Maharashtra …………….. Respondent

For Appellant: Ms. Vasanti Patela/wShri Charu Mittal and Shri Kirit KamdarFor Respondent: Shri Sunil A. Umap, CIT-DR

Section 148Section 234DSection 250Section 41(1)Section 43BSection 80H

DCIT RG. 3(1), MUMBAI vs. M/S. BAJAJ AUTO LTD., MUMBAI

In the result, the present cross-appeal filed by the assessee and the Revenue are dismissed

ITA 7226/MUM/2005[1997-1998]Status: DisposedITAT Mumbai12 Nov 2024AY 1997-1998

For Appellant: Ms. Vasanti Patela/wShri Charu Mittal and Shri Kirit KamdarFor Respondent: Shri Sunil A. Umap, CIT-DR

Section 148Section 234DSection 250Section 41(1)Section 43BSection 80H

DCIT RG. - 3(1), MUMBAI vs. M/S. BAJAJ AUTO LTD., MUMBAI

In the result, the appeal by the assessee for the assessment year

ITA 4326/MUM/2005[1997-1998]Status: DisposedITAT Mumbai11 Nov 2024AY 1997-1998

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Ms. Vasanti Patel and Charu MittalFor Respondent: Shri Sunil A. Umap, CIT-DR

Section 148Section 250Section 43BSection 80Section 80H

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