Section 80IB(13) of the Income Tax Act

Income-tax Act, 2025: s.141

Section 80IB(13) 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.

The decision most relied on for Section 80IB(13) is PCIT v. Music Broadcast (P.) Ltd. (155 Taxmann.com 277), cited in 8 of the 27 judgments on BharatTax that turn on this section.

Leading authorities on Section 80IB(13)

PCIT v. Music Broadcast (P.) Ltd.
155 Taxmann.com 277 · 2023 · High Court
8
citing judgments
Cadilla Pharmaceuticals Ltd. v. ACIT
81 Taxmann.com 379 · 2017 · ITAT
7
citing judgments
Apar Industries Ltd. v. DCIT
117 Taxmann.com 970 · 2020 · Reported
5
citing judgments
Zee Enterprises Ltd. v. Addl. CIT
102 Taxmann.com 78 · 2019 · Reported
3
citing judgments

Judgments on Section 80IB(13)

Da Toll Road Private Limited, Mumbai vs. DCIT-Circle 15(1)(2), Mumbai

Appeal is allowed

ITA 626/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Jul 2024AY 2017-18

Bench: Shri Satbeer Singh Godara (Jm) & Shri Girish Agrawal (Am)

Section 115JSection 119(2)(b)Section 143Section 143(1)Section 250Section 44ASection 80I

Sun Pharmaceutical Industries, Mumbai vs. JCIT 20(3), Mumbai

In the result appeal of the Revenue is hereby dismissed

ITA 3507/MUM/2016[2011-12]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Waseem Ahmed

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Mohd Usman, CIT-DR
Section 80I

M/S Bindra Warehousing Corporation vs. Income Tax Officer Ward 1(1)

In the result, the assessee’s appeal is allowed

ITA 153/JAB/2016[2008-09]Status: DisposedITAT Jabalpur30 Sept 2021AY 2008-09

Bench: Sh. Sanjay Arora, Hon'Bleassessment Year : 2008-09 Bindra Warehousing Income Tax Officer, Vs. Ward-1(1), Corporation, Itarsi

Section 143(3)Section 147Section 148Section 44ASection 80Section 80I

The Asstt. Commissioner of Income Tax, Jammu vs. M/S Kaiser Industries Pvt. Ltd, Samba

In the result, the appeal of the Revenue is dismissed

ITA 381/ASR/2016[2006-07]Status: DisposedITAT Amritsar20 Mar 2019AY 2006-07

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 381/Asr./2016 : Asstt. Year : 2006-07 Asstt. Commissioner Of Income Vs M/S Kaiser Industries Pvt. Ltd., Tax, Circle-1, Jammu Industrial Growth Centre, Sidco, Samba (Appellant) (Respondent) Pan No. Aabck0456G Assessee By : Shri. Vasu Gupta, Ca Revenue By : Sh. Yashender Garg, Dr Date Of Hearing :21.02.2019 Date Of Pronouncement : 22.03.2019 Order Per N. S. Saini: This Is An Appeal Filed By The Revenue Against The Order Of Commissioner Of Income Tax (Appeals), Jammu Dated 31.03.2016. 2. The Sole Issue Involved In This Appeal Is That The Commissioner Of Income Tax (Appeals) Erred In Allowing The Deduction U/S 80Ib(4) Of The Income Tax Act, 1961 In Respect Of Samba Unit As The Same Was Claimed To Inflate The Profit Of Eligible Unit For The Motive Of Availing Deduction U/S 80Ib.

For Appellant: Shri. Vasu Gupta, CAFor Respondent: Sh. Yashender Garg, DR
Section 143(3)Section 148Section 80Section 80I

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2760/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2759/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2758/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 2757/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Nov 2018AY 2012-13

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1825/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

Jubilant Chemsys Ltd., Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1824/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Nov 2018AY 2012-13

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1823/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Nov 2018AY 2014-15

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

Jubilant Biosys Ltd, Noida vs. DCIT, Circle-1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 1822/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Nov 2018AY 2013-14

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

Jubilant Biosys Ltd., Noida vs. JCIT, Range- 1, Noida

In the result appeals filed by assessee in all the years under consideration before us stands partly allowed

ITA 7302/DEL/2017[2011-12]Status: DisposedITAT Delhi28 Nov 2018AY 2011-12

Bench: Shri Nk Saini & Smt. Beena A Pillai

For Appellant: Sh. KM Gupta, AdvFor Respondent: Sh. Manish Gupta, CIT,DR
Section 251(2)

DCIT, Noida vs. M/S. Jubilant Chemsys Ltd., Noida

In the result, both the appeals are dismissed

ITA 827/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Sept 2018AY 2011-12

Bench: Shri N.K.Saini & Smt. Beena A Pillaiay: 2010-11 & Ay: 2011-12 Dy.Cit, Circle 1 Vs. M/S Jubilant Chemsys Ltd., Aayakar Bhawan Plot No.1-A, Sector 16A A-2/D, Sector 24 Noida 201 301 Noida 201 301 Pan: Aabcj4392G Ay: 2010-11 Ito, Ward 1(5) Vs. M/S Jubilant Biosys Ltd., Aayakar Bhawan 1-A, Sector 16A A-2D, Sector 24 Noida 201 301 Noida Pan: Aaacj9445P (Appellant) (Respondent) Department By : Smt. Meeta Singh, Cit, D.R. Assessee By : Sh. K.M.Gupta, Adv. & Sh. Rishabh Malhotra, Ar. Date Of Hearing : 10.09.2018 Date Of Pronouncement: 12.09.2018

For Appellant: Sh. K.M.Gupta, Adv. And Sh. Rishabh Malhotra, ARFor Respondent: Smt. Meeta Singh, CIT, D.R
Section 80

ITO, Noida vs. M/S. Jubilant Biosys Ltd., Noida

In the result, both the appeals are dismissed

ITA 4276/DEL/2015[2010-11]Status: DisposedITAT Delhi12 Sept 2018AY 2010-11

Bench: Shri N.K.Saini & Smt. Beena A Pillaiay: 2010-11 & Ay: 2011-12 Dy.Cit, Circle 1 Vs. M/S Jubilant Chemsys Ltd., Aayakar Bhawan Plot No.1-A, Sector 16A A-2/D, Sector 24 Noida 201 301 Noida 201 301 Pan: Aabcj4392G Ay: 2010-11 Ito, Ward 1(5) Vs. M/S Jubilant Biosys Ltd., Aayakar Bhawan 1-A, Sector 16A A-2D, Sector 24 Noida 201 301 Noida Pan: Aaacj9445P (Appellant) (Respondent) Department By : Smt. Meeta Singh, Cit, D.R. Assessee By : Sh. K.M.Gupta, Adv. & Sh. Rishabh Malhotra, Ar. Date Of Hearing : 10.09.2018 Date Of Pronouncement: 12.09.2018

For Appellant: Sh. K.M.Gupta, Adv. And Sh. Rishabh Malhotra, ARFor Respondent: Smt. Meeta Singh, CIT, D.R
Section 80

DCIT, Noida vs. M/S. Jubilant Chemsys Ltd., Noida

In the result, both the appeals are dismissed

ITA 4451/DEL/2014[2010-11]Status: DisposedITAT Delhi12 Sept 2018AY 2010-11

Bench: Shri N.K.Saini & Smt. Beena A Pillaiay: 2010-11 & Ay: 2011-12 Dy.Cit, Circle 1 Vs. M/S Jubilant Chemsys Ltd., Aayakar Bhawan Plot No.1-A, Sector 16A A-2/D, Sector 24 Noida 201 301 Noida 201 301 Pan: Aabcj4392G Ay: 2010-11 Ito, Ward 1(5) Vs. M/S Jubilant Biosys Ltd., Aayakar Bhawan 1-A, Sector 16A A-2D, Sector 24 Noida 201 301 Noida Pan: Aaacj9445P (Appellant) (Respondent) Department By : Smt. Meeta Singh, Cit, D.R. Assessee By : Sh. K.M.Gupta, Adv. & Sh. Rishabh Malhotra, Ar. Date Of Hearing : 10.09.2018 Date Of Pronouncement: 12.09.2018

For Appellant: Sh. K.M.Gupta, Adv. And Sh. Rishabh Malhotra, ARFor Respondent: Smt. Meeta Singh, CIT, D.R
Section 80

Kashish Park Realtors, Thane vs. ITO WD 1(3), Thane

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

ITA 4927/MUM/2015[2011-12]Status: DisposedITAT Mumbai13 Apr 2018AY 2011-12

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm M/S. Kashish Park Realtors Vs. Ito, Ward – 1(3),Thane Fgp Complex, Kashish Park Room No.10, ‘B’Wing, 6Th Floor, Ashar I.T. Park Lbs Marg, Near Mulund Check Naka Road No.16Z, Thane (W) - 400604 Wagale Indl. Estate, Thane (W) – 400 604 Pan/Gir No. Aagfk2620J Appellant) Respondent) .. Ito, Ward – 1(3),Thane Vs. M/S. Kashish Park Realtors Room No.10, ‘B’Wing, Fgp Complex, Kashish Park 6Th Floor, Ashar I.T. Park Lbs Marg, Road No.16Z, Near Mulund Check Naka Wagale Indl. Estate, Thane (W) - 400604 Thane (W) – 400 604 Pan/Gir No. Aagfk2620J Appellant) Respondent) .. Assessee By Shri Subodh Ratnaparkhi Revenue By Shri M.C.Omi Ningshen

Section 143(3)Section 80I

ITO WD 1(3), Thane vs. Kashish Park Realtors, Thane

Appeal of the assessee is allowed whereas appeal of the Revenue is dismissed

ITA 6172/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 Mar 2018AY 2010-11

Bench: Shri G.S.Pannu & Shri Amarjit Singhm/S.Kashish Park Realtors Fgp Complex, Kashish Park, Lbs Marg Near Mulund Check Naka Thane (W) – 400 604 Pan: Aagfk2620J ...... Appellant

For Respondent: Shri Nikhil S. Pathak
Section 143(3)Section 80I

Kashish Park Realtors, Thane vs. ITO WD 1(3), Thane

Appeal of the assessee is allowed whereas appeal of the Revenue is dismissed

ITA 5777/MUM/2014[2010-11]Status: DisposedITAT Mumbai09 Mar 2018AY 2010-11

Bench: Shri G.S.Pannu & Shri Amarjit Singhm/S.Kashish Park Realtors Fgp Complex, Kashish Park, Lbs Marg Near Mulund Check Naka Thane (W) – 400 604 Pan: Aagfk2620J ...... Appellant

For Respondent: Shri Nikhil S. Pathak
Section 143(3)Section 80I

O P Goel vs. C I T

The appeals are dismissed

ITA/657/2008HC Punjab & Haryana29 Apr 2014
Section 260ASection 80Section 80HSection 80I