Section 80IA(4)(iv) of the Income Tax Act

Income-tax Act, 2025: s.138

Section 80IA(4)(iv) falls under section 80IA of the Income-tax Act, 1961, which corresponds to section 138 (Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc) of the Income-tax Act, 2025.

Read section 138 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

33 judgments on BharatTax turn on Section 80IA(4)(iv).

Judgments on Section 80IA(4)(iv)

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1636/MUM/2014[2007-08]Status: DisposedITAT Mumbai24 Nov 2017AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1635/MUM/2014[2006-07]Status: DisposedITAT Mumbai24 Nov 2017AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

Saf Yeast Company P.Ltd, Mumbai vs. DCIT Cen Cir 40, Mumbai

In the result, the appeals of Revenue are dismissed and the appeals of assessee are partly allowed

ITA 1634/MUM/2014[2005-06]Status: DisposedITAT Mumbai24 Nov 2017AY 2005-06

Bench: Sri Mahavir Singh, Jm & Sri N.K. Pradhan, Am

For Appellant: J.P. Bairagra, ARFor Respondent: B.C.S. Naik, CIT-DR
Section 143(3)Section 80I

ACIT, Chennai vs. Khivraj Automobiles & Infrastructure Pvt. Ltd., Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 790/CHNY/2017[2014-15]Status: DisposedITAT Chennai06 Jun 2017AY 2014-15

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.787, 788, 789 & 790/Mds/2017 'नधा#रण वष# /Assessment Years: 2009-10, 2012-13, 2013-14 & 2014-15

For Respondent: Mr.Ajith Choradia, CA
Section 80I

ACIT, Chennai vs. Khivraj Automobiles & Infrastructure Pvt. Ltd., Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 789/CHNY/2017[2013-14]Status: DisposedITAT Chennai06 Jun 2017AY 2013-14

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.787, 788, 789 & 790/Mds/2017 'नधा#रण वष# /Assessment Years: 2009-10, 2012-13, 2013-14 & 2014-15

For Respondent: Mr.Ajith Choradia, CA
Section 80I

ACIT, Chennai vs. Khivraj Automobiles & Infrastructure Pvt. Ltd., Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 788/CHNY/2017[2012-13]Status: DisposedITAT Chennai06 Jun 2017AY 2012-13

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.787, 788, 789 & 790/Mds/2017 'नधा#रण वष# /Assessment Years: 2009-10, 2012-13, 2013-14 & 2014-15

For Respondent: Mr.Ajith Choradia, CA
Section 80I

ACIT, Chennai vs. Khivraj Automobiles & Infrastructure Pvt. Ltd., Chennai

In the result, the appeals filed by the Revenue are dismissed

ITA 787/CHNY/2017[2009-10]Status: DisposedITAT Chennai06 Jun 2017AY 2009-10

Bench: Shri Sanjay Arora & Shri George Mathanआयकर अपील सं./Ita Nos.787, 788, 789 & 790/Mds/2017 'नधा#रण वष# /Assessment Years: 2009-10, 2012-13, 2013-14 & 2014-15

For Respondent: Mr.Ajith Choradia, CA
Section 80I

DCIT, Chennai vs. Khivraj Automobiles & Infrastructure P Ltd., Chennai

In the result, the appeals of the Revenue are dismissed

ITA 1178/CHNY/2015[2011-12]Status: DisposedITAT Chennai03 May 2017AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.1176, 1177 & 1178/Mds/2015 "नधा+रण वष+ /Assessment Years: 2008-09, 2010-11 & 2011-12

For Appellant: Mr.Ajith Choradia, CA
Section 80Section 80I

DCIT, Chennai vs. Khivraj Automobiles & Infrastructure P Ltd., Chennai

In the result, the appeals of the Revenue are dismissed

ITA 1177/CHNY/2015[2010-11]Status: DisposedITAT Chennai03 May 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.1176, 1177 & 1178/Mds/2015 "नधा+रण वष+ /Assessment Years: 2008-09, 2010-11 & 2011-12

For Appellant: Mr.Ajith Choradia, CA
Section 80Section 80I

DCIT, Chennai vs. K.A.Infrastructure P Ltd., Chennai

In the result, the appeals of the Revenue are dismissed

ITA 1176/CHNY/2015[2008-09]Status: DisposedITAT Chennai03 May 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.1176, 1177 & 1178/Mds/2015 "नधा+रण वष+ /Assessment Years: 2008-09, 2010-11 & 2011-12

For Appellant: Mr.Ajith Choradia, CA
Section 80Section 80I

DCIT 8(3), Mumbai vs. Sun-N-Sand Hotel P. Ltd, Mumbai

Appeal is dismissed

ITA 3064/MUM/2014[2007-08]Status: DisposedITAT Mumbai22 Aug 2016AY 2007-08

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आयकर अपीऱ सं./I.T.A. No.3064/Mum/2014 (ननधधारण वषा / Assessment Year : 2007-08) बनधम/ Dy. Commissioner Of Income M/S Sun-N-Sand Hotels Pvt. Ltd, 39, Juhu Beach, Tax-8(3),Room No.217, Vs. Juhu, Aayakar Bhavan, M K Road, Mumbai-400049 Mumbai-400020

Section 115JSection 80ISection 80i

M/S the South India Paper Mills Ltd., Nanjangud vs. JCIT, Mysore

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

ITA 755/BANG/2014[2010-11]Status: DisposedITAT Bangalore29 Apr 2016AY 2010-11

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Suresh Muthukrishna, C.AFor Respondent: Dr.P.K. Srihari, Addl. CIT (D.R.)
Section 80I

M/S Nahar Poly Film Ltd vs. Commissioner of Income Tax

ITA/9/2011HC Punjab & Haryana07 Apr 2011
Section 260ASection 28Section 36Section 36(1)(iii)Section 80