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

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

Appeals are allowed

ITA 1962/KOL/2016[2007-08]Status: DisposedITAT Kolkata31 Aug 2018AY 2007-08

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

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

Income Tax Officer, Jaipur vs. M/S Marathon India Ltd., Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 287/JPR/2018[2014-15]Status: DisposedITAT Jaipur27 Jun 2018AY 2014-15

Bench: The Ao At The Time Of Assessment Proceedings With A Certificate That The Above Said Forms Had Been Ito Vs. M/S Marathon India Ltd.

For Appellant: Shri B. L. Agarwal (C.A.)For Respondent: Smt. Seema Meena (JCIT)
Section 80I

M/S. Nidhi Packers Private Ltd., Kolkata vs. ITO, Ward - 1(4), Kolkata

In the result, the appeal of the assessee is treated as allowed for statistical purpose

ITA 2460/KOL/2017[2010-11]Status: DisposedITAT Kolkata15 Jun 2018AY 2010-11

Bench: Shri P.M. Jagtap, Am] I.T.A. No. 2460/Kol/2017 Assessment Year: 2010-11 M/S. Nidhi Packers Pvt. Ltd...................................………………………………………........Appellant C/O. Salarpuria Jajodia & Co. 7, C.R. Avenue, Kolkata – 700 072. [Pan: Aabcn 6585 F] Ito, Ward 1(4) Kolkata...................……………………………………………....................Respondent Aayakar Bhawan, 3Rd Floor, P-7, Chowringhee Square, Kolkata – 700 069. Appearances By: Shri S. Jhajharia, Ar Appearing On Behalf Of The Assessee. Shri Robin Choudhury, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : May 28, 2018 Date Of Pronouncing The Order : June 15, 2018 Order This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit (Appeals) – 2, Kolkata Dated 21.08.2017. 2. The Assessee In The Present Case Is A Company Which Is Engaged In The Business Of Manufacturing & Cultivation Of Tea. The Return Of Income For The Year Under Consideration Was Originally Filed By It On 11.10.2010 Declaring A Total Income Of Rs. 2,06,895/- After Claiming Deduction Of Rs. 29,60,906/- U/S 80Ie Of The Act. Subsequently A Revised Return Was Filed By The Assessee On 16.03.2011 Declaring A Total Income Of Rs. 2,06,894/- After Claiming Deduction Of Rs. 33,88,317/- U/S 80Ie Of The Act. In The Assessment Completed U/S 143(3) Vide An Order Dated 14.03.2013, The Total Income Of The Assessee Was Computed By The Ao At Rs. 2,06,895/- As Declared In The Return Of Income Originally Filed. In The Income Tax Computation Form

Section 143(3)Section 234ASection 80I

Spbp Tea (India) Ltd., Kolkata vs. DCIT, Cir-4(3), Kolkata

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

ITA 1901/KOL/2017[2014-15]Status: DisposedITAT Kolkata24 May 2018AY 2014-15

Bench: Shri P.M. Jagtap, Am] I.T.A. No. 1901/Kol/2017 Assessment Year: 2014-15 Spbp Tea (India Ltd................................………………………………………......................Appellant C/O. Rsvpc & Company, 41A, A.J.C. Bose Road, Suite No. 613, 6Th Floor, Kolkata – 700 017. [Pan: Aaecs 2666 P] Dcit Cir 4(2) Kolkata...................…………………………………………….....................Respondent P-7, Chowringhee Square, Aayakar Bhawan, Kolkata – 700 069. Appearances By: Shri V.K. Jain, Fca Appearing On Behalf Of The Assessee. Shri Sailen Samaddar, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 20, 2018 Date Of Pronouncing The Order : May 24, 2018 Order This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit (Appeals) – 2, Kolkata Dated 11.07.2017 & The Solitary Issue Involved Therein Relates To The Assessee’S Claim For Deduction Of Rs. 47,67,028/- U/S 80Ie Of The Income Tax Act, 1961 Which Is Restricted To Rs. 5,69,416/-

Section 143(3)Section 80I

M/S Vishnu Tea & Industries Private Limited, Kolkata vs. DCIT, Circle-4(2), Kolkata

In the result, both the appeals of assessee are allowed

ITA 1316/KOL/2017[2012-13]Status: DisposedITAT Kolkata11 May 2018AY 2012-13

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

Section 115JSection 115OSection 143(3)Section 154Section 263Section 80Section 80I

M/S Vishnu Tea & Industries Private Limited, Kolkata vs. DCIT, Circle-4(2), Kolkata

In the result, both the appeals of assessee are allowed

ITA 1315/KOL/2017[2011-12]Status: DisposedITAT Kolkata11 May 2018AY 2011-12

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M.Balaganesh, Am]

Section 115JSection 115OSection 143(3)Section 154Section 263Section 80Section 80I

DCIT, Circle-4(2), Kol., Kolkata vs. M/S the Bormah Jan Tea Co.(1936) Limited, Kolkata

In the result, the appeal of revenue-ITA No

ITA 365/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 May 2018AY 2012-13

Bench: Shri Waseem Ahmed, Am & Shri S.S.Viswanethra Ravi, Jm A.Y : 2012-13

For Appellant: Shri Soumyajit Dasgupta, Add.CIT, ld.Sr.DRFor Respondent: Shri Ram Kishan Nowal, ld.AR
Section 80Section 80I

Jay Shree Tea & Industries Ltd., Kolkata vs. DCIT, Cir-4(1), Kolkata

Accordingly, ground no. 2 raised by the assessee is allowed for statistical purposes

ITA 2451/KOL/2016[2013-14]Status: DisposedITAT Kolkata04 May 2018AY 2013-14

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri B.K.Chaturvedi, ARFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 14ASection 80I

Jay Shree Tea & Industries Ltd., Kolkata vs. JCIT(OSD), Cir-4, Kolkata

Accordingly, ground no. 2 raised by the assessee is allowed for statistical purposes

ITA 1879/KOL/2014[2011-2012]Status: DisposedITAT Kolkata04 May 2018AY 2011-2012

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri B.K.Chaturvedi, ARFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 14ASection 80I

Jay Shree Tea & Industries Ltd., Kolkata vs. JCIT(OSD), Cir-4, Kolkata

Accordingly, ground no. 2 raised by the assessee is allowed for statistical purposes

ITA 1878/KOL/2014[2010-2011]Status: DisposedITAT Kolkata04 May 2018AY 2010-2011

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri B.K.Chaturvedi, ARFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 14ASection 80I

Aristo Industries, Kolkata vs. ITO, Ward 34(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1001/KOL/2017[2012-13]Status: DisposedITAT Kolkata04 Apr 2018AY 2012-13

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1001/Kol/2017 Assessment Year : 2012-13 Aristo Industries -Vs- Ito, Ward-34(2), Kolkata [Pan: Aaqfa 0851 K] (Appellant) (Respondent)

For Appellant: Shri Ashish Rastogi, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT Sr. DR
Section 143(3)Section 80I

DCIT, Cir-4(2), Kolkata vs. M/S Sublime Agro Ltd., Kolkata

In the result, appeal filed by Revenue stands dismissed

ITA 574/KOL/2016[2011-2012]Status: DisposedITAT Kolkata04 Apr 2018AY 2011-2012

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2011-12 Dcit, Circle-4(2), 4Th V/S. M/S Sublime Agro Ltd., Floor, Room No.11B, 7/1, Lord Sinha Road, Aayakar Bhawan, P-7, Room No. 201-203, Chowringhee Square, Kolkta-71 Kolkata-69 [Pan No.Aaecs 1804 P] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Dasgupta, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Pratyush Jhunjhunwala, Advocate ""यथ" क" ओर से/By Respondent 20-02-2018 सुनवाई क" तार"ख/Date Of Hearing 04-04-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-10, Kolkata Dated 02.01.2016. Assessment Was Framed By Dcit, Circle-4 Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 13.01.2014 For Assessment Year 2011-12. Grounds Raised By Revenue Reproduced As Under:- “1. Whether On The Fact & In The Circumstances Of The Case, The Ld. Cit(A) Had Erred In Allowing The Deduction U/S. 80Ie, When The Primary Condition Of Addition Of Plant & Machinery To Qualify For Substantial Expansion Had Not Been Substantiated By The Assessee. 2. Whether On The Fats & In The Circumstances Of The Case, The Ld. Cit(A) Had Erred In Allowing Depreciation & Additional Depreciation To Plant & Machinery Although There Had Been Factual Evidence That The Relevant Plant & Machinery Had Not Been Put To Use During The Year Under Consideration. 3. That The Appellant Craves For Leave To Add, Or Modify Any Of The Grounds Of Appeal Before Or At The Time Of Hearing.”

Section 143(3)Section 80I

Jay Shree Tea & Industries Ltd., Kolkata vs. JCIT, Cir-4, Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 359/KOL/2014[2009-10]Status: DisposedITAT Kolkata16 Mar 2018AY 2009-10

Bench: Hon’Ble Shri M.Balaganesh, Am & Hon’Ble Shri S.S.Viswanethra Ravi, Jm] I.T.A No. 359/Kol/2014 Assessment Year : 2009-10 Jay Shree Industries Ltd. -Vs- Jcit,Osd-Cir-4, Kolkata [Pan: Aaacj 7788 D] (Appellant) (Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri S. Dasgupta, Addl. CIT(DR)
Section 143(3)Section 14ASection 80I

DCIT, Cir-4(2), Kolkata vs. M/S the Bormah Jan Tea Co. (1936) Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 665/KOL/2015[2010-2011]Status: DisposedITAT Kolkata19 Jan 2018AY 2010-2011

Bench: : Shri J.Sudhakar Reddy & Shri S.S. Viswanethra Ravi

For Appellant: Shri Sallong Yaden, Addl. CIT DRFor Respondent: Shri Sanjay Bhattacharya, FCA

Mcleod Russel India Ltd, Kolkata vs. DCIT, Circle-4(1), Kolkata

In the result the appeal of the assessee is allowed

ITA 682/KOL/2017[2012-13]Status: DisposedITAT Kolkata28 Jul 2017AY 2012-13

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 682/Kol/2017 Assessment Year : 2012-13 Mcleod Russel India Ltd. -Vs.- D. C.I.T., Circle-4 (1), Kolkata Kolkata [Pan : Aaace 6918 J] (Respondent) (Appellant) For The Appellant : Shri D.S.Damle, Ar For The Respondent : Shri Goulen Hangshing, Cit(Dr) Date Of Hearing : 25.07.2017. Date Of Pronouncement : 28.07.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri D.S.Damle, ARFor Respondent: Shri Goulen Hangshing, CIT(DR)
Section 143(3)Section 263Section 80I

DCIT, Jaipur vs. Omil-Jsc (Jv), Kameng, Jaipur

In the result, the appeal of the revenue is dismissed

ITA 1114/JPR/2016[2012-13]Status: DisposedITAT Jaipur24 Apr 2017AY 2012-13
For Appellant: Shri B.B. Maheshwari (CA)For Respondent: Smt. Poonam Rai (DCIT) fu/kZkfjrh dh vksj ls@
Section 80I

Income Tax Officer-Ward-4(2), Kolkata vs. M/S Hanuman Texnit Industries Ltd., Kolkata

In the result, appeal of revenue stands dismissed

ITA 2760/KOL/2013[2009-2010]Status: DisposedITAT Kolkata13 Jan 2017AY 2009-2010

Bench: Shri Waseem Ahmed, Am & Shri S.S.Viswanethra Ravi, Jm आयकर अपील सं./Ita No.2760/Kol/2013 ("नधा"रण वष" / Assessment Year: 2009-10) Ito, Ward-4(2), Vs. M/S Hanuman Texnit P-7, Chowringhee Square, Industries Ltd., Aayakar Bhavan, 8Th Floor, Nicco House, 2, Hare Kolkata-700001 Street, Kolkata-1 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaach 6426 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से /Revenue By : Shri A. Sallong Yaden, Adl.Cit "नधा"रती क" ओर से /Assessee By : Shri S.K.Dangi, Fca सुनवाई क" तार"ख / Date Of Hearing : 19/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 13/01/2017 आदेश / O R D E R Per Shri Waseem Ahmed, Am: This Appeal By The Revenue Is Directed Against The Order Dated 23.08.2013, Passed By The Ld. Commissioner Of Income Tax (Appeals)-Iv, Kolkata In Appeal No.231/Cit(A)-Iv/1112, Pertaining To Assessment Year 2009-10. The Assessment Was Framed By Jcit (Osd), Circle-4, Kolkata U/S.143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’.

For Appellant: Shri S.K.Dangi, FCAFor Respondent: Shri A. Sallong Yaden, Adl.CIT
Section 139(1)Section 139(5)Section 143(3)Section 80I

D.C.I.T Cir - 2, Kolata, Kolkata vs. M/S Ikf Technologies Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 2273/KOL/2013[2009-10]Status: DisposedITAT Kolkata07 Sept 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2009-10

Section 143(2)Section 143(3)Section 80ISection 8I

I.T.O WD - 35(1), Kolkata. vs. M/S Plastic Moulders International., Assam

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 333/KOL/2013[2009-10]Status: DisposedITAT Kolkata22 Jun 2016AY 2009-10

Bench: : Shri S.S.Viswanethra Ravi

For Appellant: Shri Manish Tiwari, FCA, Ld.ARFor Respondent: Shri Rajat Kr Kureel, JCIT, Ld. Sr.DR
Section 143(3)Section 80I