Section 80IA(5) of the Income Tax Act

Income-tax Act, 2025: s.138

Section 80IA(5) 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.

48 judgments on BharatTax turn on Section 80IA(5).

Judgments on Section 80IA(5)

ACIT, Bangalore vs. M/S Khivraj Motors, Bangalore

In the result, appeal of the Revenue is dismissed

ITA 894/BANG/2016[2012-13]Status: DisposedITAT Bangalore02 Jun 2017AY 2012-13

Bench: Shri. A. K. Garodia & Shri. Lalit Kumari.T.A Nos.894/Bang/2016 (Assessment Year : 2012-13) Asst. Commissioner Of Income-Tax, Circle -1(2)(1), Bengaluru .. Appellant V. M/S. Khivraj Motors, No.10/2, 4Th Floor, Kasturba Road, Bengaluru 560 001 .. Respondent Pan : Aaafk6627K Assessee By : Shri. H. N. Khincha, Ca Revenue By : Shri. M. K. Biju, Jcit Heard On : 01.06.2017 Pronounced On : 02.06.2017 O R D E R Per Lalit Kumar:

For Appellant: Shri. H. N. Khincha, CAFor Respondent: Shri. M. K. Biju, JCIT

Section 143(2)Section 80Section 801Section 801ASection 80I

DCIT 8(3), Mumbai vs. Smita Steels Rolling Mills P.Ltd, Mumbai

ITA 7005/MUM/2014[2009-10]Status: DisposedITAT Mumbai13 Jan 2017AY 2009-10

Bench: S/Sh. Rajendra & Pawan Singhआयकर आयकर अपील अपील संसंसंसं./I.T.A./7005-07/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2009-10 To 2011-12 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dcit-8 (3) M/S. Smita Steel Rolling Mills Pvt. Ltd. Aayakar Bhavan Aa 213/214, Gokul Arcade, Andheri Mumbai-20. Vs. Sahar Rd., Vile Parle (E), Mumbai-400 057. Pan:Aafcs 0717 C (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Ms. Beena Santosh -Dr Assessee By: None सुनवाई क" तारीख / Date Of Hearing: 12.01.2017 घोषणा क" तारीख / Date Of Pronouncement: 12.01.2017 आयकर आयकर अिधिनयम अिधिनयम,1961 क" क" धारा धारा 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश लेखा सद"य Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra,Am- लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Order,Dated 5/9/2014 Of The Cit(A)-18,Mumbai The A Assessing Officer(Ao) Has Filed The Appeals For The Above Mentioned Three Ay.S.The Details Of Filing Of Return Assessed Incomes Dates Of Asst Orders , Etc. Can Be Summarised As Under :-

For Appellant: NoneFor Respondent: Ms. Beena Santosh -DR

Section 143(1)Section 254(1)Section 80I

ACIT, Chennai vs. M/S. Sahuwalia Flour Mills, Chennai

In the result, the Revenue Appeal for the assessment year 2012-

ITA 2849/CHNY/2016[2012-13]Status: DisposedITAT Chennai29 Dec 2016AY 2012-13

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./ I.T.A. No. 2849/Mds/2016 "नधा"रण वष"/Assessment Year : 2012-13

For Appellant: Shri G. Ramakrishnan, CA

Section 143(3)Section 80I

DCIT, Tiruppur vs. Shri Kandasamy Vasunathan, Tiruppur

In the result, the Revenue Appeal for the assessment year 2013-

ITA 2488/CHNY/2016[2013-14]Status: DisposedITAT Chennai16 Dec 2016AY 2013-14

Bench: Shri Sanjay Arora & Shri G. Pavan Kumarआयकर अपील सं./ I.T.A. No. 2488/Mds/2016 "नधा"रण वष"/Assessment Year : 2013-14

For Appellant: Shri T. Banusekar, CA

Section 143(3)Section 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

Bhansali Diamonds, Mumbai vs. Addl CIT RG 16(2), Mumbai

The appeal of the assessee is allowed

ITA 6767/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jun 2016AY 2010-11

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year : 2010-11 Bhansali Diamonds, Addl Cit Rg 16(2), Mumbai Mumbai Vs. Pan Aabfe8994M (Appellant) Respondent)

For Appellant: Shri Deepak ShahFor Respondent: Shri Sanjeev Jain

Section 143(3)Section 80Section 80I

DCIT - 4(1), Mumbai vs. M/S. Balaji Filaments Ltd., Mumbai

In the result, appeal of the revenue is dismissed

ITA 934/MUM/2007[2003-2004]Status: DisposedITAT Mumbai27 Apr 2016AY 2003-2004

For Appellant: Shri Mayur Kisnadwala

Section 28Section 32(2)Section 70Section 72Section 80Section 80HSection 80I

DCIT, Virudhunagar vs. Vtm Ltd., Virudhunagar

Appeal is dismissed

ITA 2832/CHNY/2014[2010-11]Status: DisposedITAT Chennai27 Feb 2015AY 2010-11

Bench: Shri A.Mohan Alankamony & Shri S.S. Godara

For Appellant: Shri. S. Das Gupta, IRS, JCITFor Respondent: Shri. R. Srinivasan, Advocate

Section 143(3)Section 80I