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

Mukand Poly Products, Guwahati vs. Deputy Commissioner of Income Tax, Circle-4, Guwahati

In the result, the appeal of assessee is dismissed

ITA 258/GTY/2019[2015-16]Status: DisposedITAT Guwahati17 Oct 2022AY 2015-16
Section 139(1)Section 143(2)Section 250Section 80Section 80ASection 80ISection 80l

Jud Cement Limited, Shillong vs. Assistant Commissioner of Income, Circle - Shillong, Shillong

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

ITA 139/GTY/2019[2013-14]Status: DisposedITAT Guwahati19 Sept 2022AY 2013-14

Bench: The Hearing Of The Appeal.

Section 143(2)Section 68Section 80Section 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

ACIT, Circle - Tinsukia, Tinsukia vs. M/S. Greenply Industries Ltd., Tinsukia

In the result, the appeal of the assessee for A

ITA 359/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

Greenply Industries Limited, Tinsukia vs. Assistant Commissioner of Income Tax, Circle-Tinsukia, Tinsukia

In the result, the appeal of the assessee for A

ITA 232/GTY/2019[2014-15]Status: DisposedITAT Guwahati21 Jun 2022AY 2014-15

Bench: Shri A.T. Varkey & Shri Manish Borad

Section 115JSection 143(2)Section 80ISection 92C

Maithan Alloys Limited, Kolkata vs. Principal CIT - 1, Kolkata

In the result, the appeal of the assessee is allowed

ITA 1094/KOL/2018[2013-14]Status: DisposedITAT Kolkata09 May 2022AY 2013-14

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar]

Section 142(1)Section 143(3)Section 263Section 80I

Godrej Consumer Products Ltd, Mumbai vs. DCIT Cir 14(1)(1), Mumbai

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

ITA 1579/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Apr 2022AY 2012-13

Bench: Shri Pramod Kumar & Shri Pavan Kumar Gadalegodrej Consumer Vs. Dcit, Cc-14(1)(1) Products Ltd., Aayakar Bhavan, Kalyaniwalla & Mistry 4Th Floor, Mk Road, Llp, Esplanade House, Mumbai-400020. 2Nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aabcg3365J Appellant .. Respondent Appellant By : Mr.Farrokh.V. Irani.Ar Respondent By : Dr.Yogesh Kamat. Cit Dr & Mr.Satya Pinisetty.Dr Date Of Hearing 27.01.2022 Date Of Pronouncement 05.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order U/S 143(3) R.W.S 144(C)(13) Of The Income Tax Act, 1961 Passed In Pursuance To Directions Of The Drp.The Assessee Has Raised The Following Grounds Of Appeal.

For Appellant: Mr.Farrokh.V. Irani.ARFor Respondent: Dr.Yogesh Kamat. CIT DR
Section 1Section 115Section 143(3)Section 14ASection 36(1)(iii)Section 801CSection 80ISection 921

M/S. Torrent Pharmaceuticals (Sikkim), Ahmedabad vs. The Dy. CIT, Circle-5(2), Ahmedabad

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

ITA 2072/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad14 Mar 2022AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Vartik Chokshi, A.RFor Respondent: Shri Nilabhra Dasgupta, Sr. DR
Section 143(3)Section 80I

M/S. Lms Tyre Company, Faridabad vs. DCIT, Gurgaon

In the result, appeal filed by the Assessee stands allowed

ITA 6426/DEL/2016[2013-14]Status: DisposedITAT Delhi25 Feb 2022AY 2013-14

Bench: Shrir.K.Panda & Shri N. K. Choudhry(Through Video Conferencing) Lms Tyre Company, Vs. Dcit, C/O. Sunil Suresh & Associates, Circle-2, Cas, B-20/21, Fruit Garden, Nit-5, Gurgaon Faridabad Pan: Aadfl4094L (Appellant) (Respondent)

For Appellant: ShriVivekBansal, Ld. AdvFor Respondent: Shri Sanjay Kumar, Ld. Sr. DR
Section 115JSection 139(1)Section 143(1)Section 250(6)Section 80ASection 80I

M/S. Rnt Plantations Ltd., Kolkata vs. DCIT, Circle-4(2), Kolkata

In the result assessee’s appeal is allowed for statistical purposes

ITA 1356/KOL/2019[2012-13]Status: DisposedITAT Kolkata16 Dec 2020AY 2012-13

Bench: Waseem Ahmed, Hon’Ble & Smt. Madhumita Roy, Hon’Ble(Through Virtual Court) आयकरअपीलसं/.Ita No.1356/Kol/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Rnt Plantation Ltd. Vs. Dcit, Circle-4(2), Kolkata

For Appellant: Smt. Nilima Joshi, AdvocateFor Respondent: Shri Dhrubajyoti Roy, JCIT
Section 143(3)Section 80I

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 194/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Sept 2019AY 2015-16

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 193/GTY/2019[2006-07]Status: DisposedITAT Guwahati18 Sept 2019AY 2006-07

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 116/GTY/2019[2007-08]Status: DisposedITAT Guwahati18 Sept 2019AY 2007-08

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

Shri Lakshmi Ram Thakuria, Guwahati vs. Dy. Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 280/GTY/2018[2010-11]Status: DisposedITAT Guwahati18 Sept 2019AY 2010-11

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

M/S. Charu Rngineering Industries & M/S. Charu Innovation Department & Industries, Guwahati vs. Deputy Commissioner of Income Tax, Circle-3, Guwahati

In the result, all appeals filed by the assessee (in ITA No

ITA 279/GTY/2018[2012-13]Status: DisposedITAT Guwahati18 Sept 2019AY 2012-13

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

For Appellant: Shri D Sahu, ARFor Respondent: Shri Sandeep Sengupta, DR
Section 143(3)Section 801ESection 801E(5)Section 80I

DCIT, Cir-4(1), Kolkata vs. M/S Mcleod Russel India Ltd., Kolkata

In the result, the appeal of the Revenue in ITA No

ITA 117/KOL/2016[2011-2012]Status: DisposedITAT Kolkata01 Feb 2019AY 2011-2012

Bench: Shri Aby T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 80I

DCIT, Cir-4(1), Kolkata vs. M/S Mcleod Russel India Ltd., Kolkata

In the result, the appeal of the Revenue in ITA No

ITA 116/KOL/2016[2010-2011]Status: DisposedITAT Kolkata01 Feb 2019AY 2010-2011

Bench: Shri Aby T. Varkey, Jm & Dr. A.L. Saini, Am]

Section 80I

D.C.I.T./A.C.I.T., Circle-3(2), Gangtok, Sikkim vs. M/S Unicorn Industries, Sikkim

Appeals are allowed

ITA 1965/KOL/2016[2011-12]Status: DisposedITAT Kolkata31 Aug 2018AY 2011-12

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

D.C.I.T./A.C.I.T., Circle-3(2), Gangtok, Sikkim vs. M/S Unicorn Industries, Sikkim

Appeals are allowed

ITA 1964/KOL/2016[2009-10]Status: DisposedITAT Kolkata31 Aug 2018AY 2009-10

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

D.C.I.T./A.C.I.T., Circle-3(2), Gangtok, Sikkim vs. M/S Unicorn Industries, Sikkim

Appeals are allowed

ITA 1963/KOL/2016[2008-09]Status: DisposedITAT Kolkata31 Aug 2018AY 2008-09

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I