Section 80IE of the Income Tax Act

Income-tax Act, 2025: s.143

Section 80IE of the Income-tax Act, 1961 corresponds to section 143 (Special provisions in respect of certain undertakings in North-Eastern States) of the Income-tax Act, 2025.

Read section 143 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 80IE is CIT v. Sportking India Ltd. (324 ITR 283), cited in 22 of the 99 judgments on BharatTax that turn on this section.

Leading authorities on Section 80IE

CIT v. Sportking India Ltd.
324 ITR 283 · 2010 · High Court
22
citing judgments

Insurance compensation received for damage to stock-in-trade or raw materials is considered profit or loss from an industrial undertaking and is eligible for deduction under sections 80IA and 80IB of the Income Tax Act, 1961.

CIT v. Panama Chemical Works
108 Taxmann 189 · 2000 · Reported
3
citing judgments
Meghalaya Mineral Product v. ACIT
38 ITR (Trib) 186 · 2015 · ITAT
3
citing judgments

Judgments on Section 80IE

Baghmari Tea Company Limited., Kolkata vs. DCIT, Cir-4(1), Kolkata.

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 937/KOL/2023[2013-14]Status: DisposedITAT Kolkata08 May 2025AY 2013-14

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

Section 139(1)Section 14ASection 80I

Mcleod Russel India Ltd., Kolkata vs. PCIT, Kolkata - 2, Kolkata

In the result, appeal of the assessee is allowed

ITA 1136/KOL/2024[2015-2016]Status: DisposedITAT Kolkata24 Apr 2025AY 2015-2016

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita No.1136/Kol/2024 (नििाारण वर्ा / Assessment Year : 2015-2016) Mcleod Russel India Limited, Vs Pr.Cit, Kolkata-2 Four Mangoe Lane, Surendra Mohan Ghosh Sarani, Kolkata-700001 Pan No. :Aaace 6918 J (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri N.S.Saini, Ar & Ms. Priyanka Salarpuria, Ar राजस्व की ओर से /Revenue By : Shri P.N.Barnwal, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 20/02/2025 घोषणा की तारीख/Date Of Pronouncement : 24/04/2025 आदेश / O R D E R Per Rajesh Kumar, Am : This Is An Appeal Filed By The Assessee Against The Order Dated 30.03.2024, Passed By The Ld. Pr.Cit, Kolkata-2, U/S.263 Of The Act For The Assessment Year 2015-2016 On The Following Grounds :- 1. On The Facts & In Circumstances Of The Case As Well As Law On The Subject, The Learned Pr. Cit Has Erred In Passing The Order U/S 263 By Invoking Of Section 263 Of The Act, Although The Assessment Order Passed U/S. 147 R.W.S. 143(3) Of The I. T. Act, 1961 Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue. 2. For That On The Facts & In The Circumstances Of The Case & In Law, The Reassessment Order For A.Y. 2015-16 Which Is Sought To Be Revised By The Ld. Pcit U/S 263 Had Neither Considered The Issue Of Eligibility For Deduction U/S 801E Of The 1.T. Act In The Reassessment Proceedings Nor The Reopening Of The Assessment Made On That Ground. Therefore, The Issue Does Not Arise Out Of The Order Passed U/S 147 Of The 1.T. Act, 1961. 3. For That On The Facts Of The Case & Law, The Issue Of Notice U/S 263 Of The Act On The Ground That The Assessee Company

For Appellant: Shri N.S.Saini, AR & Ms. PriyankaFor Respondent: Shri P.N.Barnwal, CIT-DR
Section 143(3)Section 147Section 244ASection 263Section 263(1)Section 801ESection 80I

Lok Everest Co-Op Hsg Limitd, Mumbai vs. Income Tax Officer Ward 41(2)(3), Mumbai

In the result, the grounds of appeal raised by the assessee are allowed

ITA 908/MUM/2025[2020-21]Status: DisposedITAT Mumbai21 Apr 2025AY 2020-21

Bench: Shri Pawan Singhshri Girish Agrawal(Physical Hearing) Lok Everest Co-Op Hsg Limited Ito, Ward - 41(2)(3), B2 Mezzanine Floor Lok Everest, Vs. Kautilya Bhavan, Jsd Road, Mulund (W), Bandra Kurla Complex, Mumbai – 400080. Mumbai-400051 Maharashtra. Pan No. Aaaak 6797 K Appellant/ Assessee Respondent/ Revenue Assessee Represented By Shri Shashank Mehta –Ca/ Ar Department Represented By Shri Kiran Unavekar, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 21/04/2025 Order Under Section 254(1) Of Income Tax Act

Section 10ASection 143(1)Section 143(1)(a)Section 254(1)Section 80ISection 80P(2)(d)

DCIT Cir-4(1), Kolkata, Aayakar Bhawan vs. Mcleod Russel India Ltd, Kolkata

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

ITA 1169/KOL/2023[2013-14]Status: DisposedITAT Kolkata16 Apr 2025AY 2013-14

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 115OSection 143(2)Section 14ASection 80ISection 92C

Deputy Commissioner of Income Tax, Central Circle-2(4), Mumbai vs. Macleods Pharmaceuticals Limited, Mumbai

ITA 476/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Mar 2025AY 2022-23

Bench: the Hon'ble Bombay High Court" 4. We have heard both the sides, perused the material on record and examine the position in law in view of the submissions advanced.

For Appellant: Smt. Sanyogita NagpalFor Respondent: Shri Ashok Bansal
Section 143(3)Section 250Section 35Section 801CSection 801ESection 80I

Deputy Commissioner of Income Tax, Central Circle-2(4), Mumbai vs. Macleods Pharmaceuticals Limited, Mumbai

ITA 475/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Mar 2025AY 2020-21

Bench: the Hon'ble Bombay High Court" 4. We have heard both the sides, perused the material on record and examine the position in law in view of the submissions advanced.

For Appellant: Smt. Sanyogita NagpalFor Respondent: Shri Ashok Bansal
Section 143(3)Section 250Section 35Section 801CSection 801ESection 80I

DCIT, Cir. 4(1), Kolkata vs. M/S Amalgamated Plantations Pvt. Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 451/KOL/2021[2012-13]Status: DisposedITAT Kolkata11 Feb 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm M/S Amalgamated Plantations Pvt. Ltd. Dcit, Circle 4(1) Unit No.302A, 3Rd Floor, Elgin 8Th Floor, P-7, Chowringhee Square, Aaykarbhavan, Kolkata Chambers, Ashutosh Vs. West Bengal-700069 Mukherjee Road, 1A, Kolkata-700020, West Bengal (Appellant) (Respondent) Pan No. Aagca6995B Assessee By : Shri Pratushjhunjhunwala, Ar Revenue By : Shri Amuldeep Kaur, Dr Date Of Hearing: 19.12.2024 Date Of Pronouncement : 11.02.2025

For Appellant: Shri PratushJhunjhunwala, ARFor Respondent: Shri Amuldeep Kaur, DR
Section 143(3)Section 2Section 80I

Deputy Commissioner of Income Tax, Cir-4(1), Kolkata vs. Sublime Agro Limited, Kolkata

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

ITA 1358/KOL/2023[2012-13]Status: DisposedITAT Kolkata10 Feb 2025AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 14ASection 80I

Income Tax Officer - 24(1)(1), Mumbai vs. Foce Industries, Mumbai

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

ITA 3629/MUM/2024[2018-19]Status: DisposedITAT Mumbai21 Jan 2025AY 2018-19

Bench: Shri B.R. Baskaran & Shri Anikesh Banerjeeassessment Year : 2018-19 Income Tax Officer-24(1)(1), Foce Industries, 6Th Floor, 4, Kingston, Piramal Chambers, Vs. Shashtri Nagar Lane-I, Lalbaugh, Parel, Lokhandwala Complex, Mumbai. Andheri West, Mumbai Pan : Aafff0162K (Appellant) (Respondent)

For Appellant: Shri Prakash JhunjhunwalaFor Respondent: Shri Paresh Deshpande, Sr.DR
Section 80Section 801E(7)(iv)Section 80I

Dhurjyoti Tea Company Private Limited, Pengree vs. Income Tax Officer, Ward-1, Digboi

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 104/GTY/2024[2021-2022]Status: DisposedITAT Guwahati20 Jan 2025AY 2021-2022

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.103 & 104/Gty/2024 िनधा"रण वष" / Assessment Years: 2020-21 & 2021-22

For Appellant: NoneFor Respondent: Shri Kausik Ray, JCIT
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80I

Dhurjyoti Tea Company Private Limited, Pengree vs. Income Tax Officer, Ward-1, Digboi

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 103/GTY/2024[2020-2021]Status: DisposedITAT Guwahati20 Jan 2025AY 2020-2021

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.103 & 104/Gty/2024 िनधा"रण वष" / Assessment Years: 2020-21 & 2021-22

For Appellant: NoneFor Respondent: Shri Kausik Ray, JCIT
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 80I

M/S. Anabond Ltd., Chennai vs. PCIT, Chennai-1

In the result, all the grounds appeal raised by the assesse are allowed

ITA 1625/CHNY/2024[2018-19]Status: DisposedITAT Chennai27 Nov 2024AY 2018-19

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.1625/Chny/2024 निर्धारण वर्ा /Assessment Years: 2018-19 M/S. Anabond Limited The Principal Commissioner Of Type-Ii, 36, Dr. V.S.I. Estate Income Tax-1 Tiruvanmiyur, Chennai Chennai-600041. [Pan: Aacca4158Q] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri B.Ramakrishnan, F.C.A. अपीलार्थी की ओर से/ Assessee By : Shri Nilay Baran Som, Cit प्रत्यर्थी की ओर से /Revenue By सुनवाई की तारीख/Date Of Hearing : 02.09.2024 घोषणा की तारीख /Date Of Pronouncement : 27.11.2024

For Appellant: Shri Nilay Baran Som, CIT
Section 143(3)Section 263Section 35Section 5Section 80I

West Bengal Manufacturing Co. Pvt. Ltd., Kolkata vs. D.C.I.T., Circle - 5(1), Kolkata

In the result, appeal of the assessee stands allowed

ITA 1064/KOL/2024[2019-2020]Status: DisposedITAT Kolkata21 Nov 2024AY 2019-2020

Bench: Shri Sanjay Garg & Dr. Manish Borad

Section 143(1)(a)Section 250Section 80I

Ramalingam Manonmani, Coimbatore vs. ITO, Ncw-15(1), Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 2124/CHNY/2024[2018-19]Status: DisposedITAT Chennai29 Oct 2024AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri S.R. Raghunathaआयकर अपील सं./I.T.A. No.2124/Chny/2024 िनधा"रण वष"/Assessment Year: 2018-19 Ramalingam Manonmani, Vs. The Income Tax Officer, 5C/1, Bharathi Nagar, 1St Street, Non Corporate Ward 15(1), Wanaparthy Block (New Block), 2Nd Varatharajapuram, Coimbatore 641 015. Floor, 121 M.G. Road, Nungambakkam, Chennai 600 034. [Pan:Bazpm1359Q] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Narayanan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 21.10.2024 घोषणा की तारीख /Date Of Pronouncement : 29.10.2024 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.06.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Year 2018-19. 2. The Assessee Raised 8 Grounds Of Appeal Amongst Which, The Only Issue Emanates For Consideration Is Whether The Ld. Cit(A) Justified In Confirming The Order Of The Assessing Officer Exparte Of The Assessee.

For Appellant: Shri N.V. Narayanan, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 143(3)Section 69ASection 80I

The Dy. Commissioner of Income Tax, Circle-2(1)(1), Baroda vs. M/S. Sun Pharma Laboratories Ltd., Mumbai

In the result, the Department’s appeal is partly allowed

ITA 741/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 36(1)(va)Section 37(1)Section 80Section 80I

Sun Pharma Laboratories Ltd., Mumbai vs. The Dy. Commissioner of Income Tax, Circle-2(1)(1), Baroda

In the result, the Department’s appeal is partly allowed

ITA 712/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad09 Oct 2024AY 2015-16

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 36(1)(va)Section 37(1)Section 80Section 80I

Eris Lifesciences Ltd., Ahmedabad vs. The Pr. CIT, Ahmedabad-1, Ahmedabad

In the result, appeal of the assessee is allowed

ITA 1073/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2018-19

Section 115JSection 143(3)Section 144BSection 14ASection 263Section 80I

New Shangrilla Cooperative Housing Society Ltd, Colaba S.O, Mumbai vs. CPC ITO 25(3)(1), Mumbai, Kautilya Bhavan

In the result, appeals of the assessee are allowed

ITA 756/MUM/2024[2014-15]Status: DisposedITAT Mumbai28 Jun 2024AY 2014-15

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI. RATNESH NANDAN SAHAY (Accountant Member)

Section 10ASection 139(1)Section 143(1)Section 143(1)(a)Section 154Section 80ISection 80PSection 80P(2)(d)

New Shangrilla Cooperative Housing Society Ltd, Colaba S.O, Mumbai vs. CPC ITO 25(3)(1), Mumbai, Kautilya Bhavan

In the result, appeals of the assessee are allowed

ITA 755/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Jun 2024AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI. RATNESH NANDAN SAHAY (Accountant Member)

Section 10ASection 139(1)Section 143(1)Section 143(1)(a)Section 154Section 80ISection 80PSection 80P(2)(d)

Lok Everest Co-Op Hsg Society Limited, Mumbai vs. ITO Ward 41(1)(3), Mumbai

In the result, appeals of the assessee for A

ITA 704/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Jun 2024AY 2015-16

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 143(1)Section 143(1)(a)Section 154Section 80ISection 80P