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Section 80C Income Tax Case Law

Browse 111 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 80C of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 80C has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 80C (showing 111 of 111)

Commissioner Of Income Tax-I v. M/S. Reliance Energy Ltd. (Formerly Bses Ltd.) Through Its M.d.
Supreme Court · 2021 · [2021] 4 S.C.R. 190 · Other
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M/S. Vijay Industries v. Commissioner Of Income Tax
Supreme Court · 2019 · [2019] 4 S.C.R. 928 · Allowed
Assessee
Nishka Sharma v. The Commissioner, Income Tax Department & Anr
High Court · 2024 · Dismissed
Revenue
Suyambulingam Suresh v. The Income Tax Officer,Non Corp, Ward 15(5) Che,Room No.312, 3Rd Floor,Chennai - Wanaparthy Block,121, Mahatma Gandhi Road
High Court · 2023 · Other
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Limited v. As Per The Income Tax Slab Prescribed For The Financial Year 2018-2019,There Was No Income Tax Payable Upto Rs.2,50,000/ And Thereafter Uptors.5,00,000/-, The Income Tax @ 5% Is Payable And For The Re
High Court · 2022 · Other
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Andhonourable Mr. Justice Bhargav D. Karia v. Andhonourable Mr. Justice Bhargav D. Karia
High Court · 2022 · Allowed
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This Court In The Case Of Cit v. M/S Kribhco [2012] 349 Itr 618(Delhi) Has Held That Provisions Of Section 14A Are Inapplicable As Far Asdeductions, Which Are Permissible And Allowed Under Chapter Via Areconcerned. The Relevant Extra
High Court · 2022 · Allowed
Revenue
Ambaben Rajmal Soni v. The Income Tax Officer ==========================================================Appearance
High Court · 2022 · Allowed
Assessee
Sca/19338/2019 Of Ashish Kiritkumar Shah v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
Sca/19328/2019 Of Ami Ashish Shah v. Income Tax Officer
High Court · 2021 · Allowed
Assessee
Ita/192/2015 Of K R Satyanarayana v. The Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Shri Allu Arvind Babu v. The Assistant Commissioner Of Income Taxnon Corporate Circle-20(1)Chennai
High Court · 2020 · Dismissed
Revenue
Vodafone Essar Gujarat Limited v. Assistant Commissioner Of Income Tax Circle-8
High Court · 2020 · Allowed
Assessee
Vodafone Essar Gujarat Limited v. Assistant Commissioner Of Income Tax Circle-8
High Court · 2020 · Allowed
Assessee
Appel v. Income Tax Officer, Ward 35(1), Chandigarh And Others
High Court · 2019 · Dismissed
Revenue
Pr. Commissioner Of Income Tax, Jaipur-3, Statue Circle, C-Scheme, Jaipur Rajasthan v. Shri Shyam Singh Jat , Prop. M/S Shyam Poultry Farm Main Busstand, Govindgarh, Sikar Road, Sitarampura, Tehsil Chomujaipur 303712 Rajasthan Ay 2011-12
High Court · 2018 · Allowed
Revenue
Itta/218/2018 Of The Pr.commisioner Of Income Tax v. Viswanadhapalli Venkateswara Rao
High Court · 2018 · Dismissed
Assessee
M/S Raj Kumar Jain & Sons (Huf) Through Its Karta Shri Raj Kumar Jain S/O Shri Tikam Chand Jain, Aged About 65 Years, Resident Of 47, Anand Nagar, Ajmer v. The Commissioner Of Income Tax, Central Revenue Building Jaipurroad, Ajmer
High Court · 2017 · Dismissed
Revenue
Commissioner Of Income Tax-I, Jaipur-Ii,Jaipur v. M/S Rajasthan Rajya Vidyut Parsaran Nigam Ltd., Vidyutbhawan, Janpath, Jyoti Nagar, Jaipur
High Court · 2017 · Dismissed
Assessee
Though It Is Brought To The Notice Of This Court Thatthe Issue Involved In This Appeal Has Already Been Decided Bythis Court In The Decision Reported In Velayudhaswamy Spinningmills v. Heard Learned Standing Counsel Appearing For The Revenueand Perused The Materials Placed Before This Court
High Court · 2016 · Allowed
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Though It Is Brought To The Notice Of This Court Thatthe Issue Involved In This Appeal Has Already Been Decided Bythis Court In The Decision Reported In Velayudhaswamy Spinningmills v. Heard Learned Standing Counsel Appearing For The Revenueand Perused The Materials Placed Before This Court
High Court · 2016 · Allowed
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Though It Is Brought To The Notice Of This Court Thatthe Issue Involved In This Appeal Has Already Been Decided Bythis Court In The Decision Reported In Velayudhaswamy Spinningmills v. Https://Hcservices.ecourts.gov.in/Hcservices/
High Court · 2016 · Allowed
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The Commissioner Of Income Tax, Coimbatore v. M/S.lakshminarayanan Gaurishankarenterprises Pvt. Ltd., Coimbatore
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax-4, Chennai v. M/S.kcp Sugars And Industries Corporation Ltd., Chennai-6
High Court · 2016 · Allowed
Revenue
Commissioner Of Income Tax, No.121, Mahatma Gandhi Road,Chennai-600 034 v. M/S.m.m.forgings Ltd.,Guindy House,No.95, Anna Salai,Chennai-600 032
High Court · 2015 · Allowed
Revenue
In The Decision Reported In Velayudhaswamy Spinning Mills,This Court, While Dealing With The Benefit Under Chapter Via Of Theincome Tax Act, Placed Reliance On The Decision Reported In Libertyindia v. For Better Understanding Of The Decision, We Extract Therelevant Portion Of The Decision Of This Court As Such
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcircle -1, Virudhunagar v. M/S.vtm Limited,Sulakari, Virudhunagar 626 001.Pan: Aaacv 3775 E
High Court · 2015 · Allowed
Revenue
Though It Is Brought To The Notice Of This Court Thatthe Issue Involved In This Appeal Has Already Been Decided Bythis Court In The Decision Reported In Velayudhaswamy Spinningmills v. Asst. Cit [2012) 340 Itr 477], It Is Stated By Thelearned Standing Counsel Appearing For The Revenue That As
High Court · 2015 · Allowed
Assessee
Vijay Aggarwal v. Commissioner Of Income Tax, Central Gurgaon And Another
High Court · 2015 · Dismissed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.vijayeswari Textiles Ltd.(Now Known As Vtx Industries Ltd.)10/400, Palghat Main Roadkuniamuthurcoimbatore 641 008.Pan:aaacv 6388
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Taxchennai v. M/S.ucal Fuel Systems Ltd.,'Raheja Towers' Delta Wing Unit 705,177, Anna Salai, Chennai - 600 002
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. Shri.k.rajinikanth603, C-Block, Pioneer Complex1075, Avinashi Road,Coimbatore – 641 018
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.sri Vasudeva Textiles Pvt. Ltd.,S.f.no.551, Ss Kulamganesapuram (Via), Coimbatore – 641 107
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcentral Iii,121, Nungambakkam High Road,Chennai - 600 034 v. M/S.g.r.thangamaligai Firm,136, Usman Road, T.nagar,Chennai - 600 017
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.s.v.p.b. Spinners Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.sangeeth Textiles Ltd.,No.551, Ganesapuramss Kulam Via,Coimbatore – 641 107
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.priyalakshmi Spinners Pvt. Ltd.s.f. No.119/4, Myvadi Villagemyvadi Post, Udumalpet.pan.aaf Cs 0700 H
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Roadcoimbatore v. M/S. Best Corporation Ltd.no.89/2, Best Industrial Estateavinashi Roadtirupur – 641 603
High Court · 2015 · Allowed
Revenue
Learned Counsel Appearing For The Assessee Submitted That Theissue Involved In This Appeal Has Already Been Decided By This Courtin The Decision Reported In (2012) 340 Itr 477 (Velayudhaswamyspinning v. Asst. Cit) And Hence The Same May Be Followedin This Case Also
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.brt Spinners Pvt. Ltd.no.336, Pullakkadu Thottamkombakkadupuduritchipatti Postcoimbatore 641 668
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Roadcoimbatore v. M/S. Sri Ranganathar Valves Pvt. Ltd.12/45, Thadagam Roadedayarpalayam Postcoimbatore 641 025
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.rangamma Steels & Malleables603, C-Block, Pioneer Complex1075, Avinashi Roadcoimbatore 641 018
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Roadcoimbatore v. M/S. Pioneer Woven Sacks Pvt. Ltd.s.f. No.34, Sakthi Co-Operativeindustrial Estateudumalpet 642 128
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.arun Textiles Pvt. Ltd.no.80, Perumal Koil Streettirupur 641 604
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.ramraj Handloomsno.8, Sengunthapuram 1[St] Street,Mangalam Road,Tirupur – 641 601
High Court · 2015 · Allowed
Revenue
The Issue Involved In This Appeal Has Already Been Decided Bythis Court In The Decision Reported In (2012) 340 Itr 477(Velayudhaswamy Spinning Mills v. Asst. Cit
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.c.n.v.textiles Pvt. Ltd.,No.2/1 Avinashi Road,Chinnampalayam,Coimbatore – 641 062
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.sree Narasimha Textiles Pvt. Ltd.,No.244, Atd Street, Race Course Road,Coimbatore – 641 018
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.premier Cotton Textilesno.244, Atd Street,Race Course Road,Coimbatore – 641 018
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcentral Iii,121, Nungambakkam High Road,Chennai – 600 034 v. M/S.gr Thangamaligai Firm136, Usman Road, T.nagar,Chennai – 600 017
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.vetal Textiles And Electronics Pvt. Ltd.,No.1, Industrial Estate,Civil Aerodrome Post,Coimbatore – 641 014
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.cylwin Knitwearno.502-B, Nadupangu Paradise,Dharpuram Road,Tirupur – 641 608
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.meera Textiles Mills P. Ltd.,No.20, Thillai Nagar,Dharapuram Road,Tirupur - 641 608
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno.63, Race Course Road,Coimbatore v. M/S.anand Textilesno.527, Avinashi Road,Tirupur - 641 603
High Court · 2015 · Allowed
Revenue
The Issue Involved In This Appeal Has Already Been Decidedby This Court In The Decision Reported In (2012) 340 Itr 477(Velayudhaswamy Spinning Mills v. Asst. Cit
High Court · 2015 · Allowed
Assessee
Tax Appeal No. 25 Of 2007 v. The Above Appeal Came To Be Admitted By An Order
High Court · 2015 · Allowed
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Though It Is Brought To The Notice Of This Court That Theissue Involved In This Appeal Has Already Been Decided By This Courtin The Decision Reported In Velayudhaswamy Spinning Mills v. In The Decision Reported In Velayudhaswamy Spinning Mills,This Court, While Dealing With The Benefit Under Chapter Via Of The
High Court · 2015 · Allowed
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Commissioner Of Income Tax, Race Course, Road, Coimbatore v. M/S.kongoor Textile Process
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxtirupur Range, Tirupur v. M/S.sunrise Knitting Mills117, Kulivayal Thottamkullengoundenpudurtirupur 641 607
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxtrichy v. M/S.mallow Internationals.f. No.535, Semmadai Roadsalem, Bye Pass Roadkarur 639 006
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcoimbatore v. M/S.roots Multiclean Ltd.,Rkg Industrial Estate, Ganapathy,Coimbatore - 641 006
High Court · 2015 · Allowed
Revenue
Learned Counsel Appearing For The Assessee Submitted Thatthe Issue Involved In This Appeal Has Already Been Decided By Thiscourt In The Decision Reported In (2012) 340 Itr 477 (Velayudhaswamyspinning v. Asst. Cit) And Hence The Same May Be Followed Inthis Case Also
High Court · 2015 · Allowed
Assessee
M/S.prasad Productions P. Ltd.,28, Arunachalam Road,Saligramam, Chennai - 600 093 v. The Deputy Commissioner Of Income Taxmedia Circle-I, Chennai
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Taxcompany Circle, Tirupur v. Prayer: Tax Case Appeal Filed Under Section 260A Of The Income Taxact, 1961 As Against The Order Dated 27.08.2014 Made Ini..t.a..no.1637/Mds/2014 On The File Of The Income Tax Appellatetribunal, Madra
High Court · 2015 · Dismissed
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Commissioner Of Income Taxcoimbatore v. M/S.sri Ranganathar Industries P. Ltd.,12/45, Thadagam Road,Edayarpalayam, Coimbatore – 641 025
High Court · 2015 · Allowed
Revenue
Learned Counsel Appearing For The Assessee Submitted Thatthe Issue Involved In This Appeal Has Already Been Decided By Thiscourt In The Decision Reported In (2012) 340 Itr 477 (Velayudhaswamyspinning v. Asst. Cit) And Hence The Same May Be Followed Inthis Case Also
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Taxcompany Circle, Tirupur v. M/S.poppy's Knitwear (P) Limited
High Court · 2015 · Allowed
Revenue
Learned Counsel Appearing For The Assessee Submitted Thatthe Issue Involved In This Appeal Has Already Been Decided By Thiscourt In The Decision Reported In (2012) 340 Itr 477 (Velayudhaswamyspinning v. Asst. Cit) And Hence The Same May Be Followed Inthis Case Also
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Taxchennai v. M/S.mohan Breweries And Distilleries Ltd.,Rayala Towers, 2Nd Floor,158, Anna Salai,Chennai - 600 002
High Court · 2015 · Allowed
Revenue
Against The Assessment Order Of The Deputy Commissioner Of Incometax, Company Circle, Tirupur Dated I. 24.12.2009 Ii. 24.11.2009,Iii. 17.12.2009 Iv. 24.11.2009 v. Vi. 30/9/2009 Vii.24.12.2009 And Viii 18.12.2009 Respectively For The Year 2007-08Passed In Pa/Gir.no.aabcpo750E, Aaapv5412C, Aabcv2433Q, Ablpv6651Q,Aaace9365K, Aaep17557A, Aaecs/88/G And Aaac14602B R
High Court · 2015 · Allowed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices/ v. Shri G.r.padmanabhan,(Indl.)136, Usman Road, T.nagar, Chennai-17
High Court · 2015 · Allowed
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Tca/408/2012 Of Commissioner Of Income Tax v. M/S Eastman Exports Global
High Court · 2015 · Allowed
Revenue
Wp(C)/11622/2006 Of K.s.venugopal v. Income Tax Officer
High Court · 2014 · Dismissed
Revenue
The Tribunal Considered Such Question In Light Of A Decision Of Bombay High Court In Case Of Commissioner Of Income Tax v. Black And Veatch Consulting Pvt. Ltd. Reported In [2012] 348 Itr 72 (Bom) And Decided The Issue In Favour Of The Assessee
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax I v. Aditya Medisales Ltd....opponent(S
High Court · 2013 · Other
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In Ita No. 9 Of 2007 Commissioner Of Income-Tax, Shimla v. In Ita No.12 Of 2007 Commissioner Of Income-Tax, Shimla
High Court · 2012 · Other
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In Ita No. 9 Of 2007 Commissioner Of Income-Tax, Shimla v. In Ita No.12 Of 2007 Commissioner Of Income-Tax, Shimla
High Court · 2012 · Other
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In Ita No. 9 Of 2007 Commissioner Of Income-Tax, Shimla v. In Ita No.12 Of 2007 Commissioner Of Income-Tax, Shimla
High Court · 2012 · Other
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In Ita No. 9 Of 2007 Commissioner Of Income-Tax, Shimla v. In Ita No.12 Of 2007 Commissioner Of Income-Tax, Shimla
High Court · 2012 · Other
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Commissioner Of Income Tax, Shimla v. M/S Him Teknoforge Ltd. Sai Road, Baddi, Distt. Solan Through Its Managing Director
High Court · 2012 · Other
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Commissioner Of Income Tax, Shimla v. M/S Him Teknoforge Ltd. Sai Road, Baddi, Distt. Solan Through Its Managing Director
High Court · 2012 · Other
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Commissioner Of Income Tax, Shimla v. M/S Him Teknoforge Ltd. Sai Road, Baddi, Distt. Solan Through Its Managing Director
High Court · 2012 · Other
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Commissioner Of Income Tax v. M/S Kribhco …
High Court · 2012 · Allowed
Revenue
Indian Drugs And Pharmaceuticals Ltd v. Uoi & Ors
High Court · 2012 · Allowed
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The Commissioner Of Income Tax-10 v. Black & Veatch Consulting Pvt.ltd
High Court · 2012 · Allowed
Revenue
Rc/85/1996 Of The Commissioner Of Income Tax v. M/S Sri Jayalakshmi Tobacco Ltd.
High Court · 2011 · Other
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Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
Commissioner Of Income Taxiii, Hyderabad v. $ The Andhra Pradesh State Cooperative Bank Limited, Hyderabad
High Court · 2011 · Dismissed
Assessee
House, Nariman Point, Mumbai – 21 v. Dy. Commissioner Of Income Tax
High Court · 2011 · Allowed
Assessee
Wp(C)/1889/2005 Of N.s.babu v. Commissioner Of Income Tax
High Court · 2010 · Allowed
Assessee
Raj Kumar Mangla v. Assistant Commissioner Of Income Tax ,Gurgaon
High Court · 2008 · Allowed
Assessee
Commissioner Of Income Tax v. Tarachand Family Trust
High Court · 2001 · Other
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Commissioner Of Income-Tax v. Munirkumar Bharatkumar Dalal Trust
High Court · 2000 · Dismissed
Assessee
�It Is Pointed Out To Us That A Similar Question Which Had Arisen Before This Court In Cit v. Deepak Family Trust No.1, Reported In 211 Itr 575, Has Been Decided Against The Revenue
High Court · 1998 · Allowed
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�It Is Pointed Out To Us That A Similar Question Which Had Arisen Before This Court In Cit v. Deepak Family Trust No.1, Reported In 211 Itr 575, Has Been Decided Against The Revenue
High Court · 1998 · Allowed
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Commissioner Of Income Tax v. Munirkumar B. Dalal Trust
High Court · 1996 · Other
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