Section 80J of the Income Tax Act

The decision most relied on for Section 80J is Shiksha Foundation v. Income Tax Officer (Exemption) (164 Taxmann.com 757), cited in 9 of the 27 judgments on BharatTax that turn on this section.

Leading authorities on Section 80J

Shiksha Foundation v. Income Tax Officer (Exemption)
164 Taxmann.com 757 · 2024 · Reported
9
citing judgments
Jt. CIT (OSD) v. Gujarat Energy Development Agency
202 ITD 733 · 2023 · ITAT
6
citing judgments

Judgments on Section 80J

Commissioner of Income Tax vs. Deepak Nitrite Ltd

ITR/110/1987HC Gujarat19 Jul 2001
Section 256(1)Section 80J

Surat Dist Coop Spinning Millsltd vs. Commissioner of Income Tax

ITR/182/1986HC Gujarat10 Jul 2001
Section 256(2)Section 263Section 32(2)Section 80ESection 80J

Surat Dist. Co.Op.Spinning Mills Ltd vs. Commissioner of Income Tax

ITR/125/1986HC Gujarat10 Jul 2001
Section 256(2)Section 263Section 35(2)Section 80JSection 80L

The Indian Hotels Company Ltd vs. Income Tax Officer, Circle 1, Bombay

In the result, Transferred Cases No

T.C.(C) No.-000020-000024 - 1989Supreme Court08 Aug 2000
For Respondent: THE INCOME TAX OFFICER, MUMBAI & OTHERS
Section 256(2)Section 32ASection 80Section 80JSection 80J(1)Section 80J(4)(iii)Section 80J(6)

Commissioner of Income Tax, Bangalore vs. Venkateswara Hatcheries (P) Ltd. Etc. Etc

CIVIL APPEAL No. 5066/1996Supreme Court24 Mar 1999

Bench: 3 Judges

Commr. of Income Tax, Bangalore vs. Venkateshwara Hatcheries

C.A. No.-005066-005066 - 1996Supreme Court24 Mar 1999
For Respondent: VENKATESWARA HATCHERIES (P) LTD
Section 256(2)Section 32ASection 32A(2)Section 43ASection 80J(4)(iii)Section 88J

Commissioner of Income Tax, Patiala vs. Patiala Flour Mills Co. Pvt. Ltd., Patiala

CIVIL APPEAL No. 2395/1977Supreme Court06 Oct 1978

Bench: 3 Judges

Section 1Section 32Section 32ASection 80Section 801Section 80J