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 102 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 102 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

The courts will not interfere with the deletion of additions for gifts if the genuineness of the gifts is doubted solely on the alleged failure of the assessee to establish a relationship between the donor and the donee.

Judgments on Section 80HH

Commissioner of Income Tax -IV vs. Kamleshkumar Gandalal Shah - HUF

Appeals are disposed of accordingly

TAXAP/577/2014HC Gujarat05 Mar 2018

Section 80I

Conventional Fastners Through Partner Ajay Kumar Gupta vs. Commissioner Of Income Tax

ITA/24/2015HC Uttarakhand15 Nov 2017

Section 260ASection 263Section 80

Commissioner of Income Tax 1 vs. M/S. Hindustan Petroleum Corporation Ltd

C.A. No.-009295-009295 - 2017Supreme Court03 Aug 2017

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

Section 80Section 80H

DCIT RG. 1(1), Mumbai vs. M/S Hindustan Liver Ltd., Mumbai

The appeal of the AO stands dismissed

ITA 3857/MUM/2003[1996-1997]Status: DisposedITAT Mumbai02 Jun 2017AY 1996-1997

Bench: S/Shri Rajendra & Ram Lal Negiवष" / Assessment Years: 1996-97 आयकर आयकर अपील अपील संसंसंसं/.Ita/3857/Mum/2003,िनधा"रण िनधा"रण वष" आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcit Range-1(1) M/S. Hindustan Lever Ltd. Aayakar Bhavan 165/166, Backbay Reclamation Vs. Mumbai-400 020. Mumbai-400 020. Pan/Gir.No:Aaach 1004 N (अपीलाथ" /Appellant) (""यथ" / Respondent) वष" / Assessment Years: 1996-97 आयकर आयकर अपील अपील संसंसंसं/.Ita/3070/Mum/2003,िनधा"रण िनधा"रण वष" आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. Hindustan Lever Ltd. Vs. Dcit-Range1(1) Mumbai-400 020. Mumbai-400 020. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By:Shri Alok Johri-Cit-Dr Assessee By: Shri Nishan Thakkar/ Ms. Jasmin Amalradvala सुनवाई क" तारीख / Date Of Hearing: 24.05.2016 घोषणा क" तारीख / Date Of Pronouncement: 02.06.2017 आयकर अिधिनयम अिधिनयम, 1961 क" धारा ( 1 ) 254 केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर आयकर अिधिनयम अिधिनयम क" क" क" धारा धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार/ Per Rajendra, Am- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order,Dated 10/02/2000,Of Cit(A)-I,Mumbai The Assessing Officer (Ao) & The Assessee Have Filed Cross Appeals For The Year Under Consideration.Assessee -Company,Engaged In The Business Of Manufacturing Of Personal Care Products & Chemicals,Filed Its Return Of Income On 30.11.1996,Declaring Total Income Of Rs.2.45 Crores .The Ao Completed The Assessment On 29/01/1999, U/S. 143(3) Of The Act,Determining Its Income At Rs. 3.89 Crores

For Appellant: Shri Nishan Thakkar/For Respondent: Shri Alok Johri-CIT-DR

Section 143(3)Section 254(1)Section 80H