Section 80I of the Income Tax Act

96 judgments on BharatTax turn on Section 80I.

Judgments on Section 80I

M/S Vardhman Textiles Ltd vs. C I T and Anr

ITA/517/2008HC Punjab & Haryana26 Feb 2026

Bench: MR. JUSTICE AMARINDER SINGH GREWAL,MR. JUSTICE JAGMOHAN BANSAL

Section 10Section 143(1)Section 260ASection 80Section 80l

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

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

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

Hindustan Unilever Ltd, Mumbai vs. ITO Cir 1(1)(4), Mumbai

In the result, both the appeal of the assessee and the revenue are partly allowed

ITA 5431/MUM/2011[2001-02]Status: DisposedITAT Mumbai18 Aug 2023AY 2001-02

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10BSection 80HSection 80I

M/S Kakkar Complex Steels (P) Ltde vs. The Commissioner of It

Appeal is allowed and

ITA/312/2005HC Punjab & Haryana09 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 139Section 142Section 143Section 147Section 148Section 154Section 260ASection 80BSection 80H

Gail (India) Ltd vs. Addl. CIT, Range-12

In the result, the ITA No

ITA 859/DEL/2006[2002-2003]Status: DisposedITAT Delhi27 Nov 2020AY 2002-2003

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy

For Appellant: Sh. Rohit Jain, Adv.; MsFor Respondent: Ms. Sunita Singh, CIT(DR)
Section 14A

Gail (India) Ltd vs. Addl. CIT, Range-12

In the result, the ITA No

ITA 858/DEL/2006[2001-2002]Status: DisposedITAT Delhi27 Nov 2020AY 2001-2002

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy

For Appellant: Sh. Rohit Jain, Adv.; MsFor Respondent: Ms. Sunita Singh, CIT(DR)
Section 14A

Mr. Rajan Mahajan Dgm (F&A) vs. Addl. CIT, Range-12

In the result, the ITA No

ITA 301/DEL/2006[2000-2001]Status: DisposedITAT Delhi27 Nov 2020AY 2000-2001

Bench: Shri N.K. Billaiya & Ms. Madhumita Roy

For Appellant: Sh. Rohit Jain, Adv.; MsFor Respondent: Ms. Sunita Singh, CIT(DR)
Section 14A

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

In the result the appeal filed by the revenue is dismissed and the appeal filed by the assessee is allowed

ITA 5091/DEL/2014[1997-98]Status: DisposedITAT Delhi26 Nov 2020AY 1997-98

Bench: Shri N.K. Billaiya & Ms. Madhumita Royasstt. Year 1997-98

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Sunita Singh, CIT(DR)
Section 80H

M/S. Gail (India) Ltd., New Delhi vs. DCIT, New Delhi

In the result the appeal filed by the revenue is dismissed and the appeal filed by the assessee is allowed

ITA 4657/DEL/2014[1997-98]Status: DisposedITAT Delhi26 Nov 2020AY 1997-98

Bench: Shri N.K. Billaiya & Ms. Madhumita Royasstt. Year 1997-98

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Ms. Sunita Singh, CIT(DR)
Section 80H

DCIT (Ltu), New Delhi vs. M/S. Gail (India) Ltd., New Delhi

Appeal is dismissed

ITA 4642/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

Gail (India) Ltd., New Delhi vs. DCIT-Ltu Delhi, New Delhi

Appeal is dismissed

ITA 4454/DEL/2013[1996-97]Status: DisposedITAT Delhi26 Oct 2020AY 1996-97

Bench: Sh. R. K. Panda & Ms Suchitra Kamble

Section 80HSection 80I

DCIT, New Delhi vs. M/S. Asian Consolidated Industries Ltd., Haryana

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

ITA 3665/DEL/2017[1996-97]Status: DisposedITAT Delhi25 Feb 2020AY 1996-97

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 1996-97 Dcit, Vs Asian Consolidated Industries Ltd., 96Th Mile Stone, Circle-3(2), New Delhi. Delhi Jaipur Highway, Village Bawal, Distt. Rewari, Haryana. Pan: Aaaca5887A (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate & Shri Ashish Goel, Ca Revenue By : Dr. V.K. Chadha, Sr. Dr Date Of Hearing : 16.12.2019 Date Of Pronouncement : 25.02.2020 Order Per R.K. Panda, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 20Th March, 2017 Of The Cit(A)-1, New Delhi, Relating To A.Y. 1996-97. 1.1. Ground Of Appeal No.1 By The Revenue Reads As Under:-

For Appellant: Shri Ved Jain, Advocate &For Respondent: Dr. V.K. Chadha, Sr. DR
Section 144Section 264

Asian Can Ltd., New Delhi vs. ITO, Ward- 3(2), New Delhi

In the result, appeal of Assessee-company is allowed

ITA 4873/DEL/1998[1991-92]Status: DisposedITAT Delhi05 Oct 2018AY 1991-92

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Ashish ChadhaFor Respondent: Shri Surender Pal, Sr. D.R
Section 143(3)Section 263Section 80H

ITO 2(1)(1), Mumbai vs. Abbott India Ltd, Mumbai

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

ITA 4881/MUM/2010[2004-05]Status: DisposedITAT Mumbai24 Aug 2018AY 2004-05
Section 143(2)Section 143(3)Section 14ASection 35ASection 80HSection 80I

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

Appeals are disposed of accordingly

TAXAP/577/2014HC Gujarat05 Mar 2018
Section 80I

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

Royal Anti-Biotics & Investments P.Ltd, Mumbai vs. Asst CIT Cir 4(3), Mumbai

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 317/MUM/2015[1998-99]Status: DisposedITAT Mumbai21 Oct 2016AY 1998-99

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Shri Vishwas Mehendale, A.RFor Respondent: Shri B.S. Bist, D.R
Section 80

Royal Anti-Biotics & Investments P.Ltd, Mumbai vs. Asst CIT Cir 4(3), Mumbai

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 316/MUM/2015[1996-94]Status: DisposedITAT Mumbai21 Oct 2016AY 1996-94

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

For Appellant: Shri Vishwas Mehendale, A.RFor Respondent: Shri B.S. Bist, D.R
Section 80