Section 80IB(4) of the Income Tax Act

Income-tax Act, 2025: s.141

Section 80IB(4) 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(4) is IPCA Laboratories Ltd. v. DCIT (266 ITR 521), cited in 122 of the 30 judgments on BharatTax that turn on this section.

Leading authorities on Section 80IB(4)

IPCA Laboratories Ltd. v. DCIT
266 ITR 521 · 2004 · Supreme Court
122
citing judgments

When the provisions of a fiscal statute are unambiguous, they must be interpreted strictly, and benefits not explicitly provided cannot be conferred by ignoring or misinterpreting the clear words in the section.

Mula Pravara Electric Co-Operative Society Ltd. v. DCIT
60 Taxmann.com 424 · 2015 · Reported
10
citing judgments
Addl. CIT v. Southern Structural Ltd.
110 ITR 164 · 1977 · High Court
6
citing judgments

Judgments on Section 80IB(4)

Nemchand J Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 37/MUM/2015[2005-06]Status: DisposedITAT Mumbai24 Jan 2018AY 2005-06

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

Nemchand J Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 36/MUM/2015[2004-05]Status: DisposedITAT Mumbai24 Jan 2018AY 2004-05

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

Nemchand Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 6423/MUM/2014[2010-11]Status: DisposedITAT Mumbai24 Jan 2018AY 2010-11

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

Nemchand Gala, Mumbai vs. DCIT CC 12, Mumbai

In the result, all the appeals filed by the assessee and Revenue are allowed for statistical purposes

ITA 6422/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Jan 2018AY 2009-10

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 41(1)(a)Section 41(1)(c)Section 68Section 69Section 69CSection 80D

ITO 25(3)(2), Mumbai vs. Dinesh J Shah, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 855/MUM/2014[2006-07]Status: DisposedITAT Mumbai25 Apr 2017AY 2006-07

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2006-07

For Appellant: Shri Rahul K. Hakani,ARFor Respondent: Shri J. Sravanan, DR
Section 143(3)Section 80I

DCIT CC 7(2), Mumbai vs. Mamania Family Trust, Mumbai

In the result, ground No.3 for A

ITA 2751/MUM/2015[2005-06]Status: DisposedITAT Mumbai30 Nov 2016AY 2005-06

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2751/Mum/2015 (िनधा"रण वष" / Assessment Year: 2005-06) D.C.I.T Central Circle 7(2) बनाम/ Mamania Family Trust Room No.655, C/O. Appolo Plastics, Vs. 33-Huges, 3Rd Floor, Aayakar Bhavan, M. K.Road, Churchgate, Opp. Prempuri Ashram, Mumbai - 400020 N.S.Patkar Marg, Grant Road (W), Mumbai - 400007 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaam1339D (अपीलाथ" /Appellant) (""थ" / Respondent) ..

For Appellant: ShriC.S.SharmaFor Respondent: Shri Nitesh Joshi
Section 143(3)Section 254Section 80I

Filtra Catalysts and Chemicals Ltd, Thane vs. Asst CIT Cir 1, Thane

In the result, the assessee’s appeal for A

ITA 6146/MUM/2014[2008-09]Status: DisposedITAT Mumbai17 Aug 2016AY 2008-09

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainfiltra Catalysts & Chemicals Ltd. Acit, Circle - 1 Golden Plaza, 3Rd Floor Ashar It Park, Road No.16-Z Vs. Opp. Navnit Motors, Gokul Nagar Wagle Industrial Estate Lbs Marg, Thane 400601 Thane 400604 Pan - Aaacf5296L Appellant Respondent

For Appellant: Shri Chetan A. KariaFor Respondent: Shri A.K. Dhondial
Section 143(1)Section 143(3)Section 80I

Prayas Writing Instruments, Mumbai vs. DCIT 24(3), Mumbai

ITA 4483/MUM/2014[2008-09]Status: DisposedITAT Mumbai21 Jun 2016AY 2008-09

Bench: S/Sh. Rajendra & Pawan Singhआयकर अपील अपील संसंसंसं./I.T.A./4483/Mum/2014,िनधा"रण िनधा"रण वष" वष" /Assessment Year: ( 2008-09) आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. Prayas Writing Instruments Dy. Cit – 24(3) Room No.701, C-11, 7Th Floor, Bandra 113, Sati Industrial Estate, Kurla Complex, Bandra (E) I.B. Patel Road, Goregaon (E) Vs. Mumbai-400 051. Mumbai-400 063. Pan:Aagfp 6727 P (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Naveen Gupta-Dr Assessee By: None सुनवाई क" तारीख / Date Of Hearing: 21.06.2016 घोषणा क" तारीख / Date Of Pronouncement: 21.06.2016 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 Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Order Dated 15.01.2013 Of Cit(A)-34, Mumbai The Assessee Has Filed The Present Appeal.Assessee-Firm,Engaged In The Business Of Manufacturing & Trading Of Pens, Ballpens, Mechanical Pencil & Their Parts & Components Etc., Filed Its Return On 30.9.2008 Declaring Total Income At Rs.Nil.The Assessing Officer (Ao) Completed Assessment U/S. 143(3) Of The Act On 30.05.10 Determining The Income Of The Assessee At Rs.20.60 Lakhs.

For Appellant: NoneFor Respondent: Shri Naveen Gupta-DR
Section 143(3)Section 154Section 254(1)Section 80HSection 80I

Pranesh S. Vora, Mumbai vs. ITO WD 18(1)(2), Mumbai

ITA 5189/MUM/2013[2005-06]Status: DisposedITAT Mumbai11 Mar 2016AY 2005-06

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2005-06 M/S. Pranesh S. Vora, Ito Ward – 18(1)(2), Prop. Gallop Impex, Piramal Chambers, 85/95A, Edenwala Bldg., Vs. Lalbaug, J.B. Marg, Elphinston Road, Mumbai - 400012 Mumbai – 400 025 Pan: Abqpv 7884A (Appellant) (Respondent) Present For: Assessee By : None Revenue By : Shri M. Salman Khan, D.R. Date Of Hearing : 07.03.2016 Date Of Pronouncement : 11.03.2016

For Appellant: NoneFor Respondent: Shri M. Salman Khan, D.R
Section 75Section 80I

CIT Jalandhar vs. Deepak Mittal Prop. M/S Sonalika Ag. Ind. Hsrpr

ITA/523/2009HC Punjab & Haryana17 Feb 2010
Section 133Section 143Section 260ASection 263Section 80Section 801B(4)Section 80I