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
