Section 80IB(11A) of the Income Tax Act

Income-tax Act, 2025: s.141

Section 80IB(11A) falls under section 80IB of the Income-tax Act, 1961, which corresponds to section 141 (Deduction in respect of profits and gains from certain industrial undertakings) of the Income-tax Act, 2025.

Read section 141 of the 2025 Act

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

71 judgments on BharatTax turn on Section 80IB(11A).

Judgments on Section 80IB(11A)

Daawat Foods Ltd., New Delhi vs. ACIT, New Delhi

Appeal are dismissed

ITA 4159/DEL/2013[2009-10]Status: DisposedITAT Delhi07 Jun 2021AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 142Section 143(3)Section 14ASection 40Section 40A(3)Section 69Section 80I

DCIT, New Delhi vs. M/S Daawat Foods Ltd., New Delhi

Appeal are dismissed

ITA 4042/DEL/2013[2009-10]Status: DisposedITAT Delhi07 Jun 2021AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 142Section 143(3)Section 14ASection 40Section 40A(3)Section 69Section 80I

Tanvi Foods (India) Limited (Previously Known As Tanvi Foods(India) Pvt Limited, Hyderabad vs. Income Tax Officer, Ward-2(4), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 652/HYD/2018[2015-16]Status: DisposedITAT Hyderabad12 May 2021AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey
Section 133ASection 143(3)Section 251(1)(a)Section 80l

Tanvi Foods (India) Limited (Previously Known As Tanvi Foods(India) Pvt Limited, Hyderabad vs. Income Tax Officer, Ward-2(4), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 651/HYD/2018[2014-15]Status: DisposedITAT Hyderabad12 May 2021AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey
Section 133ASection 143(3)Section 251(1)(a)Section 80l

Tanvi Foods (India) Limited (Previously Known As Tanvi Foods(India) Pvt Limited, Hyderabad vs. Income Tax Officer, Ward-2(4), Hyderabad

In the result, the appeal of the assessee is allowed

ITA 650/HYD/2018[2013-14]Status: DisposedITAT Hyderabad12 May 2021AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey
Section 133ASection 143(3)Section 251(1)(a)Section 80l

The ITO, - 2, Itarsi vs. M/S. Manish Kumar Rakesh Kumar, Hoshagabad

In the result appeal of the Revenue is dismissed

ITA 128/IND/2015[2005-06]Status: DisposedITAT Indore13 Apr 2021AY 2005-06

Bench: Hon’Ble Madhumita Royassessment Year 2005-06

Section 143Section 143(3)Section 147Section 148Section 80I

M/S. Ganpat Pannalal, Harda vs. ITO-1 Harda, Harda

Appeal is allowed

ITA 756/IND/2019[2007-08]Status: DisposedITAT Indore18 May 2020AY 2007-08

Bench: Shri Kul Bharatassessment Year: 2007-08

Section 143(3)Section 147Section 148Section 234BSection 271(1)(c)Section 40Section 80Section 80I

Oceanic Topicsl Fruits Pvt Ltd., Chennai vs. DCIT, Chennai

In the result, the assessee’s appeal is treated as allowed for

ITA 3225/CHNY/2016[2012-13]Status: DisposedITAT Chennai18 Feb 2020AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri. AR V Sreenivasan, JCIT
Section 80I

M/S. Anand Food & Dairy Products, Anand vs. The Dy. Commissioner of Income Tax, Anand Circle, Anand

In the result, appeal of the assessee is dismissed

ITA 1310/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad13 Jan 2020AY 2014-15

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1310/Ahd/2018 "नधा"रण वष"/Assessment Year: 2014-15 M/S.Anand Food & Dairy Dcit, Anand Circle Products Vs Anand. Chikhodra-Sarsa Road Chikhodra 388 320 Pan : Aaefa 0212 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Piyush Agarwal, Ar Revenue By : Shri L.P. Jain, Sr.Dr

For Appellant: Shri Piyush Agarwal, ARFor Respondent: Shri L.P. Jain, Sr.DR
Section 80I

DCIT, New Delhi vs. M/S. L.T. Foods Ltd., New Delhi

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is allowed

ITA 4045/DEL/2013[2006-07]Status: DisposedITAT Delhi12 Dec 2019AY 2006-07

Bench: Shri G.S. Pannu, Hon’Ble & Shri K. Narasimha Charyassessment Year: 2006-07

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri J.K. Mishra, CIT(DR)
Section 115JSection 132Section 139(1)Section 142Section 143(3)Section 14ASection 153ASection 40A(3)Section 69Section 80I

M/S L.T. Foods Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the Revenue is dismissed and the appeal of the assessee is allowed

ITA 4163/DEL/2013[2006-07]Status: DisposedITAT Delhi12 Dec 2019AY 2006-07

Bench: Shri G.S. Pannu, Hon’Ble & Shri K. Narasimha Charyassessment Year: 2006-07

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri J.K. Mishra, CIT(DR)
Section 115JSection 132Section 139(1)Section 142Section 143(3)Section 14ASection 153ASection 40A(3)Section 69Section 80I

Manpasand Beverages Ltd., Vadodara vs. The Deputy Commissioner of Income Tax, Circle-2(1)(2), Baroda

In the result, the appeal of the assessee is partly allowed

ITA 2251/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad15 Nov 2019AY 2013-14
For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 143(3)Section 14ASection 36(1)(va)Section 40A(3)Section 80I

M/S Radheshyam Warehouse and Infrastructure, Indore vs. Income Tax Officer 4 (1), Indore

Appeal is dismissed

ITA 683/IND/2017[2014-15]Status: DisposedITAT Indore30 Oct 2019AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 80I

M/S Radheshyam Warehouse and Infrastructure, Indore vs. Income Tax Officer 4 (5), Indore

Appeal is dismissed

ITA 682/IND/2017[2013-14]Status: DisposedITAT Indore30 Oct 2019AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 80I

M/S Radheshyam Warehouse and Infrastructure, Indore vs. Income Tax Officer 4 (1), Indore

Appeal is dismissed

ITA 681/IND/2017[2012-13]Status: DisposedITAT Indore30 Oct 2019AY 2012-13

Bench: Shri Kul Bharat & Shri Manish Borad

Section 143(2)Section 80I

The ACIT, Circle-2(1)(2), Ahmedabad vs. M/S. Mahadev Pulses Pvt. Ltd., Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 2264/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad08 Jul 2019AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2264/Ahd/2017 ("नधा"रण वष" / Assessment Year : 2013-14)

For Appellant: Shri L. P. Jain, Sr.D.R
Section 80

Manpasand Beverages Ltd., Vadodara vs. The Pr. CIT-2, Vadodara

In the result, the appeal is allowed

ITA 1209/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad24 Jun 2019AY 2013-14

Bench: Us Is Engaged In The Business Of Manufacturing & Processing Fruit Juices. The Assessment In This Case, Under Section 143(3), Was Completed On 28Th March 2016. Subsequently, However, The Assessment Records Came Up For Perusal By The Learned Principal

Section 143(3)Section 263Section 80I

Manpasand Beverages Ltd., Vadodara vs. The Pr. CIT-2, Vadodara

In the result, the appeal is allowed

ITA 1208/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad24 Jun 2019AY 2012-13

Bench: Us Is Engaged In The Business Of Manufacturing & Processing Fruit Juices. The Assessment In This Case, Under Section 143(3), Was Completed On 28Th October, 2015. Subsequently, However, The Assessment Records Came Up For Perusal By The Learned Principal

Section 143(3)Section 263Section 80I

Aadhar Rice Mill Pvt. Ltd., Ranchi vs. ITO, Ward-1(1), Ranchi

In the result, both appeals of the assessee are allowed

ITA 294/RAN/2018[2013-14]Status: DisposedITAT Ranchi24 May 2019AY 2013-14

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.294/Ran/2018 & आयकर अऩीऱ सं./Ita No.201/Ran/2019 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/S Aadhar Rice Mills Pvt. Ltd., Vs. Ito, Ward-1(1), Ranchi C/O Sri Vinay Kumar Jalan, M/S O.P.Jalan & Associates Consultants Llp, 48 Cart Sarai Road, Upper Bazaar, Ranchi, Jharkhand, Pin-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aahca 6463 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri Vinay Kumar Jalan, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 23/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R The Assessee Has Filed Above Two Appeals Out Of Which Ita No.294/Ran/2018 Has Been Filed Against The Order Of Commissioner Of Income Tax (Appeals), Ranchi, Dated 09.11.2017, Passed In First Appeal No.Cit(A), Ranchi/10058/2016-17 For The Assessment Year 2013-2014, Arising Out Of Order Passed By The Assessing Officer U/S.143(3) Of The Act, Dated 30.03.2016, Whereas Ita No.201/Ran/2019 Has Been Filed By The Assessee For The Assessment Year 2014-2015 Against The Order Passed By The Pr.Cit, Ranchi, Dated 31.03.2019 U/S.263 Of The Act.

For Appellant: Shri Vinay Kumar Jalan, AdvocateFor Respondent: Shri P.K.Mondal, ACIT(DR)
Section 143(2)Section 143(3)Section 263Section 80I

M/S. Anand Food & Dairy Products, Anand vs. The Dy. Commissioner of Income Tax, Anand Circle, Anand

In the result, the assessee's appeals are dismissed

ITA 1063/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad08 Apr 2019AY 2013-14

Bench: Shri A. D. Jain, Vice- & Shri Waseem Ahmedआयकर अपील सं./ Ita No. 1063/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 M/S. Anand Food & Dairy Products, Vs. Dy. Commissioner Of Chikhodra-Sarsa Road, Income-Tax, Chikhodra-388320 Anand Circle, Pan : Aaefa 0212 E Anand अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Aseem Thakkar, Ar Revenue By : Smt Smiti Samant, Sr Dr सुनवाई क! तार"ख/Date Of Hearing : 08.04.2019 घोषणा क" तार"ख /Date Of Pronouncement : 08.04.2019 आदेश/O R D E R Per A.D. Jain, Vice-: This Is Assessee’S Appeal For Assessment Year 2013-14, Raising Following Grounds:-

For Appellant: Shri Aseem Thakkar, ARFor Respondent: Smt Smiti Samant, Sr DR
Section 80I