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Income-tax Act · Case Law

Section 80IA Income Tax Case Law — Infrastructure Deduction

Browse 467 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 80IA (Infrastructure Deduction) 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 80IA has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 80IA (showing 300 of 467)

Commissioner Of Income Tax, Delhi-1 v. M/S Container Corporation Of India Ltd
Supreme Court · 2018 · [2018] 5 S.C.R. 607 · Other
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Commissioner Of Income Tax-V, New Delhi v. M/S. Oracle Software India Ltd
Supreme Court · 2010 · [2010] 1 S.C.R. 543 · Dismissed
Assessee
Ita/25/2024 Principal Commissioner Of Income Tax 2, Kolkata v. M/S Dhunseri Ventures Ltd
High Court · 2025 · Allowed
Revenue
Pr. Commissioner Of Income Tax (Central)-2 v. M/S K.r. Pulp And Papers Ltd
High Court · 2025 · Dismissed
Assessee
Vodafone Mobile Services Ltd v. Deputy Commissioner Of Income Tax
High Court · 2025 · Other
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Ita/188/2024 Of The Pr. Commissioner Of Income Tax v. M/S New Mangalore Port Authority
High Court · 2025 · Other
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M/S Legacy Foods Pvt. Ltd v. Deputy Commissioner Of Income Tax, & Anr
High Court · 2025 · Other
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Pr. Commissioner Of Income Tax- 2 v. M/S Celebi Delhi Cargo Management India Pvt. Ltd
High Court · 2025 · Other
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Appellant(S v. The Dy.commissioner Of Incometax, Circle
High Court · 2024 · Dismissed
Revenue
M/S.sicgil India P Ltd v. The Assistant Commissioner Of Income Taxcompany Circle Vi(3),Chennai – 600 034
High Court · 2024 · Dismissed
Revenue
Thedavoor Pacb Limited v. Chief Commissioner Of Income Tax,Coimbatore
High Court · 2024 · Dismissed
Revenue
Principal Commissioner Of Income Taxno v. M/S. Hari Krishna Papers Pvt. Ltd
High Court · 2024 · Dismissed
Assessee
Ita/378/2023 Of The Pr. Commissioner Of Income Tax v. M/S Menzies Aviation Bobba (Bangalore) Pvt Ltd
High Court · 2024 · Other
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Reportable v. Itat Nos. 85 Of 2024 And 86 Of 2024
High Court · 2024 · Dismissed
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The Commissioner Of Income Taxchennai v. M/S. Tvs Motor Company Limited
High Court · 2024 · Dismissed
Assessee
Shree Bhavani Power Projects Pvt. Ltd v. Income Tax Officer, Ward 23(3), & Anr
High Court · 2024 · Other
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Appellant-Assessee v. The Commissioner Of Income Tax, Kota
High Court · 2024 · Allowed
Assessee
With T.a v. Grasim Industries Limited
High Court · 2024 · Allowed
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The Pr. Commissioner Of Income Tax -6 v. Nalwa Steel & Power Limited
High Court · 2024 · Allowed
Revenue
R.a.puram, Chennai-600 028 v. Assistant Commissioner Of Income Tax
High Court · 2024 · Other
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Pr. Commissioner Of Income Tax-2 v. M/S Bt Global Communications India Pvt. Ltd
High Court · 2024 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -7 v. Verizone Communications India
High Court · 2023 · Other
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The Assistant Commissioner Of Income Tax,Chennai v. M/S.raj Kumar Impex Private Limited,B-603, Keshav Durgar Apartments
High Court · 2023 · Allowed
Revenue
Wp/1400/2022 Of Diamond And Gem Development Corporation Ltd v. The Assistant Commissioner Of Income Tax Circle-3(1)(1) And 3 Ors
High Court · 2023 · Other
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Principal Commissioner Of Income Tax, Sambalpur Charge v. M/S. Tata Sponge Iron Ltd., Keonjhar
High Court · 2023 · Other
—
Principal Commissioner Of Income Tax-1, Kolkata v. M/S. Sppl Property Management Pvt. Ltd
High Court · 2023 · Dismissed
Assessee
Balaji Super Alloysrepresented By Its Managing v. Principal Commissioner Of Income Tax
High Court · 2023 · Allowed
Assessee
Commissioner Of Income Tax, Kolkata-Iv v. M/S. Vantage Advertising Pvt. Ltd
High Court · 2023 · Other
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Pr. Commissioner Of Income Tax-7 v. M/S Sterling Agro Industries Ltd Through: None
High Court · 2023 · Other
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Wp/1360/2022 Of Saurashtra Infra Adn Power Pvt. Ltd v. Deputy Commissioner Of Income Tax Circle -3(3)(1) And 3 Other
High Court · 2023 · Allowed
Assessee
Principal Commissioner Of Income Tax 2, Kolkata v. M/S Kesoram Industries Ltd
High Court · 2022 · Allowed
Revenue
Principal Commissioner Of Income Tax 2, Kolkata v. M/S Kesoram Industries Ltd
High Court · 2022 · Allowed
Revenue
M/S. Winro Commercial (India)Ltd v. Principal Commissioner Ofincome Tax-1 And Anr
High Court · 2022 · Allowed
Assessee
Pr. Commissioner Of Income Tax Bengaluru-5,Bengaluru v. M/S Ntt Data Global Delivery Services Ltd
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
The Principal Commissioner Of Income Tax, Vadodara 1 v. Gujarat Industries Power Company Ltd
High Court · 2022 · Dismissed
Assessee
Sca/18343/2018 Of En Vision Enviro Engineers Pvt Ltd v. Income Tax Officer, Ward - 1(1)(2)
High Court · 2022 · Allowed
Assessee
Ita/24/2010 Of Commissioner Of Income Tax v. Ms Usha Infrasystems
High Court · 2022 · Allowed
Revenue
Florence Investech Limited v. Deputy Commissioner Of Income Tax, Circle-5(2), Kolkata & Ors
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax v. M/S. Best Corporation Ltd
High Court · 2022 · Dismissed
Assessee
Itat/150/2014 v. Green Gold Tree Farmers (P) Ltd [2008] 299 Itr 262. That Apart
High Court · 2022 · Dismissed
—
M/S. Selvel Advertising Pvt. Ltd v. Deputy Commissioner Of Income Tax,Circle-12, Kolkata
High Court · 2022 · Allowed
Assessee
Ita/58/2022 Of M/S Gopalan Enterprises (India) Pvt Ltd v. The Commissioner Of Income Tax-1
High Court · 2022 · Other
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Ita/67/2022 Of M/S Gopalan Enterprises (India) Pvt Ltd v. The Commissioner Of Income Tax-1
High Court · 2022 · Other
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Ita/59/2022 Of M/S Gopalan Enterprises (India) Pvt Ltd v. The Commissioner Of Income Tax-1
High Court · 2022 · Other
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Ita Nos.1,2, 3 Of 2015; 24 And 25 Of 2009 v. Asst. Commissioner Of Income Tax, Circle 2(1), Bhubaneswar
High Court · 2022 · Allowed
Assessee
Itat/148/2021 Of Principal Commissioner Of Income Tax, Central-1, Kolkata v. M/S. Rashmi Metaliks Ltd
High Court · 2022 · Allowed
Revenue
Pr Commissioner Of Income Tax, Kota v. M/S. Chambal Fertilizers And Chemicals Ltd, Gadepan, Kota
High Court · 2022 · Dismissed
Assessee
Rachna Infrastructure Pvt. Ltd v. Pr. Commissioner Of Income Tax 3 Or His Successor
High Court · 2022 · Dismissed
Revenue
The Commissioner Of Income - Tax-I, Coimbatore v. M/S. Bannari Amman Sugars Limited
High Court · 2022 · Other
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Principal Commissioner Of Income Tax Central - 1, Kolkata v. M/S. Rashmi Metaliks Ltd
High Court · 2022 · Allowed
Revenue
Ita/61/2022 Of Pr. Commissioner Of Income Tax-2 v. M/S Menzies Aviation
High Court · 2022 · Dismissed
Assessee
Wp/178/2005 Of M/S. Sanghvi Woods Ltd v. R. Andiappan Asst. Commissioner Of Income-Tax Mumbai And Ors
High Court · 2021 · Other
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Win Laboratories Ltd v. The Assistant Commissioner Of Income-Tax
High Court · 2021 · Other
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Circular v. Alom Extrusions Limited Reported In [2009] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
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Circular v. Alom Extrusions Limited Reported In [2009] 114 Taxmann.com 506 (Karnataka
High Court · 2021 · Dismissed
—
Ita/224/2021 Of Pr.commissioner Of Income Tax-2 v. M/S Menzies Aviation
High Court · 2021 · Other
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The Commissioner Of Income Tax,Company Circle 3 (1)Chennai v. M/S.tamil Nadu Newsprint & Papers Limited
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Corporate Circle 3(1), Chennai – 600 034 v. M/S.tidel Park Limited
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Company Circle, Tirupur v. Prabhu Spinning Mills (P) Limited
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.covanta (Madurai) Operating P Ltd
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax – I,Coimbatore v. M/S. Bannari Amman Sugars Ltd
High Court · 2021 · Dismissed
Assessee
Ita/353/2019 Of M/S Jaysons Infrastructure India Pvt Ltd v. The Income Tax Officer
High Court · 2021 · Allowed
Assessee
Ita/426/2014 Of The Commissioner Of Income-Tax v. M/S. Karnataka Power Corporation Ltd.,), Decided On 17.3.2020
High Court · 2021 · Dismissed
Assessee
Mr.t.m.abdul Shakoor v. The Assistant Commissioner Of Income Tax,Circle X,Chennai – 600 006
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. M/S.eagle Apparels Pvt. Limited
High Court · 2021 · Dismissed
Assessee
Commissioner Of Income Tax,Company Circle – I,Tirupur v. M/S.vedha Spinning Mills Private Limited
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax,Chennai v. M/S.neyveli Lignite Corporation Ltd.,Neyveli – 607 801
High Court · 2021 · Other
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The Commissioner Of Income Tax, Chennai v. M/S.neyveli Lignite Corporation Ltd., Neyveli – 607 801
High Court · 2021 · Other
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The Commissioner Of Income Tax, Coimbatore v. M/S.sri Velayudhaswamy Spinning Mills P.ltd
High Court · 2021 · Dismissed
Assessee
Wa/842/2018 Of The Asst. Commissioner Of Income Tax v. M/S Kotarki Constructions Pvt Ltd
High Court · 2021 · Dismissed
Assessee
M/S.vijay Dairy & Farm Products (P) Ltd v. The Deputy Commissioner Of Income Tax,Circle-I(2), Trichy
High Court · 2021 · Other
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Gujarat Ambuja Exports Ltd v. The Assistant Commissioner Of Income Tax ==========================================================
High Court · 2021 · Allowed
Assessee
Tca/428/2017 Of Commissioner Of Income Tax v. M/S. Raja Agencies
High Court · 2021 · Dismissed
Assessee
T.c.a v. Hatson Agro Products Ltd., 5A, Vijayaragava Road, T.nagar, Chennai – 600 017
High Court · 2021 · Allowed
Revenue
Ita/1055/2017 Of The Pr. Commissioner Of Income Tax v. M/S. Ambuthirtha Power Pvt. Ltd
High Court · 2021 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central v. Shri K.t.kunjumon,Buddha Street, Ashok Nagar,Directors Colony, Chennai-600 024
High Court · 2021 · Dismissed
Assessee
M/S.l&T Chennai-Tada Tollway Limited, Post Box v. The Income Tax Officer, Corporate Ward 4(4), Chennai
High Court · 2021 · Allowed
Assessee
Ita/107/2013 Of M/S Mangalore Electricity Supply Company Ltd v. The Deputy Commissioner Of Income Tax
High Court · 2021 · Other
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Ita/204/2013 Of M/S Bangalore Electricity Supply Company Ltd v. The Deputy Commissioner Of Income-Tax
High Court · 2021 · Other
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Ita/167/2017 Of Pr. Commissioner Of Income Tax-4 v. M/S.menzies Aviation
High Court · 2021 · Dismissed
Assessee
Ita/1064/2017 Of Pr. Commissioner Of Income Tax-4 v. M/S. Menzies Aviation Bobba (B'lore) Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Ita/1065/2017 Of Pr. Commissioner Of Income Tax-4 v. M/S. Menzies Aviation Bobba (B'lore) Pvt Ltd
High Court · 2021 · Dismissed
Assessee
Ita/197/2011 Of Commissioner Of Income Tax v. M/S Primal Projects (P) Ltd
High Court · 2020 · Dismissed
Assessee
Ita/196/2011 Of Commissioner Of Income Tax v. M/S Primal Projects (P) Ltd
High Court · 2020 · Dismissed
Assessee
Ita/11/2015 Of The Commissioner Of Income-Tax v. M/S Gopalan Enterprises
High Court · 2020 · Other
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Ita/143/2010 Of The Commissioner Of Income Tax v. Deepak Cables (I) Ltd
High Court · 2020 · Other
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Ita/146/2010 Of The Commissioner Of Income Tax v. Deepak Cables (I) Ltd
High Court · 2020 · Other
—
Ita/155/2010 Of The Commissioner Of Income Tax v. M/S Deepak Cables (India) Ltd
High Court · 2020 · Allowed
Revenue
Ita/450/2013 Of The Commissioner Of Income Tax v. M/S Jindal Aluminium Limited
High Court · 2020 · Dismissed
Assessee
Director Of Income Tax (International Taxation) Chennai … Appellant v. M/S.veolia Eau-Compagnie Generale Des Eaux
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax I,Chennai v. M/S.khivraj Tech Park Pvt. Ltd
High Court · 2020 · Allowed
Revenue
Tca/244/2020 Of The Commissioner Of Income Tax v. Doshi Estates
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax,Corporate Circle 3(1),Chennai 600 034 v. M/S.ticel Bio Park Limited
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax Chennai v. M/S.tidel Park Ltd., 4, Rajiv Gandhi Salai, Taramani, Chennai – 600 113
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax Chennai v. M/S.oliver Valves India Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax, Coimbatore v. M/S.bannari Amman Sugars Ltd., Coimbatore-18
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax, Coimbatore v. M/S.bannari Amman Sugars Ltd., Coimbatore-18
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax, Coimbatore v. M/S.sri Ranganathar Valves (P)Ltd., Coimbatore-25
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Taxcoimbatore v. M/S.viking Textiles P. Ltd
High Court · 2020 · Dismissed
Assessee
Vodafone Essar Gujarat Limited v. Assistant Commissioner Of Income Tax Circle-8
High Court · 2020 · Allowed
Assessee
Commissioner Of Income Tax Coimbatore v. M/S.eveready Spinning Mills P Ltd
High Court · 2020 · Dismissed
Assessee
v. The Deputy Commissioner Of Income Tax,Corporate Circle – 6(2)
High Court · 2020 · Allowed
Assessee
v. The Deputy Commissioner Of Income Tax, Corporate Circle – 6(2)
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax-Ii v. Amtrex Hitachi Limited
High Court · 2020 · Allowed
Revenue
Commissioner Of Income Taxcoimbatore v. M/S.elgi Ultra Industries Ltd.,Elgi House, Trichy Road, Coimbatore
High Court · 2020 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-1, Pune v. Aesseal India Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Dated: 10.12.2019 v. Delivered By Dr.vineet Kothari,J
High Court · 2019 · Dismissed
—
Commissioner Of Income Tax,Chennai v. M/S. Sanco Trans,New
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax-1 v. M/S Chittorgarh Kota Tollway Pvt. Ltd. ======================================
High Court · 2019 · Dismissed
Assessee
Ita/100103/2014 Of The Commissioner Of Income Tax v. M/S V S Lad And Sons
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income-Tax, Vadodara-1 v. Gujarat Alkalies & Chemicals Ltd
High Court · 2019 · Dismissed
Assessee
Tax Appeal v. C. V. Bhadang, Jj.date:- 5Th November, 2019
High Court · 2019 · Dismissed
—
Ita/216/2010 Of Commissioner Of Income Tax v. M/S.synergia Consultants Pvt Ltd
High Court · 2019 · Other
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The Commissioner Of Income Tax, Chennai v. M/S.carborandum Universal Ltd., Chennai-1
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Corporate Circle 3(2), Chennai-34 v. M/S.vimkar Contract Works Pvt.ltd., Chennai-28
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.continental Container Freight Stations Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Trichy v. M/S.prem Textile International,32, Ramakrishnapuram,Karur - 639 001[
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Madurai v. The Metal Powder Company Limited,Maravankulam,Thirumangalam - 625 706
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.amsteel Castings P. Ltd
High Court · 2019 · Allowed
Revenue
Tca/1011/2014 Of Commissioner Of Income Tax v. M/S Vedanayagam Hospitals Pvt
High Court · 2019 · Allowed
Revenue
Wp/1917/2019 Of Marico Ltd v. The Assistant Commissioner Of Income Tax-12 (3)(2) And 3 Ors
High Court · 2019 · Allowed
Assessee
The Commissioner Of Income Tax, Madurai v. M/S.thiagarajar Mills Ltd.,Madurai-8
High Court · 2019 · Dismissed
Assessee
Tc/1545/2008 Of Commissioner Of Income Tax v. M/S.hatsun Agro Products Ltd., Chennai-17
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax-Iii, Coimbatore v. M/S.shriram Knits, Tirupur
High Court · 2019 · Dismissed
Assessee
M/S.a.s.shipping Agencies Pvt. Ltd., Chennai-1 v. The Deputy Commissioner Of Income Tax, Company Circle 1(1), Chennai-34
High Court · 2019 · Dismissed
Revenue
The Pr.commissioner Of Income Tax-4 v. Gujarat Guardian Ltd
High Court · 2019 · Allowed
Revenue
The Principal Commissioner Of Income Tax Vadodara 3 v. M/S Pragati Glass Works Pvt Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax Vadodara 3 v. M/S Pragati Glass Works Pvt Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax Vadodara 3 v. Pragati Glass Works Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
The Principal Commissioner Of Income Tax Vadodara 3 v. M/S Pragati Glass Works Pvt Ltd
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax-4, Chennai-34 v. M/S.khivraj Tech Park Limited,Chennai-32
High Court · 2019 · Dismissed
Assessee
M/S.diebold Systems Private Limited,28/3, (Old v. The Income Tax Officer (Osd),Company Circle I (4)
High Court · 2019 · Allowed
Assessee
Asstt. Commissioner Of Income Tax, Circle-4, Room v. M/S Sarda Energy & Minerals Ltd., 73-A, Central Avenue, Nagpur-18
High Court · 2019 · Dismissed
Assessee
Asstt. Commissioner Of Income Tax, Circle-4, Room v. M/S Sarda Energy & Minerals Ltd., 73-A, Central Avenue, Nagpur-18
High Court · 2019 · Dismissed
Assessee
Ita/255/2010 Of The Commissioner Of Income Tax v. M/S.appolo Tyres Ltd,Kochi
High Court · 2019 · Allowed
Revenue
Sarang v. Kotwal, Jj.date: 09[Th] April, 2019
High Court · 2019 · Dismissed
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Commissioner Of Income Tax v. M/S.chettinad Lignite Transport Servicesprivate Limited
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax, Coimbatore. Appellant In Both Appeals v. M/S.chettinad Lignite Transport Services Private Limited
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax,Coimbatore v. M/S.chettinad Lignite Transport Services Private Limited
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax-2,Kolhapur v. M/S Rds Construction Company
High Court · 2019 · Dismissed
Assessee
Ita/67/2009 Of The Commissioner Of Income Tax, Cochin v. Appollo Tyres Ltd., Cochin
High Court · 2019 · Dismissed
Assessee
Ita/86/2009 Of Apollo Tyres Limited v. Joint Commissioner Of Income-Tax
High Court · 2019 · Dismissed
Revenue
Ita/55/2009 Of The Commissioner Of Income Tax v. Apollo Tyres Ltd., Cochin
High Court · 2019 · Allowed
Revenue
Http://Www.judis.nic.in v. Elgi Ultra Industries Limited., In Income Tax Act, 1961
High Court · 2019 · Allowed
Assessee
Tax Case Appeal v. The Commissioner Of Income-Tax I,Coimbatore
High Court · 2019 · Dismissed
Revenue
Tc/2044/2008 Of Commisisoner Of Income Tax v. M/S Ucal Fuel
High Court · 2019 · Allowed
Revenue
The Commissioner Of Incometax, Coimbatore v. M/S.chettinad Lignite Transport Services Private Limited
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Taxtiruchirapalli v. M/S.muthuramalingam Modern Rice Mill305/5 Main Roadmelakasankudynedungadi Communekaraikal 609 603
High Court · 2019 · Dismissed
Assessee
Priya Soparkar v. Indian Petrochemicals Corporation Ltd., Incometax Appeal
High Court · 2019 · Dismissed
Revenue
Itxa/838/2016 Of The Pr.commissiner Of Income-Tax (Central).Pune v. Kolte Patil Developers Ltd
High Court · 2019 · Dismissed
Assessee
Ita/386/2010 Of The Commissioner Of Income Tax-I v. South India Corporation Ltd
High Court · 2019 · Allowed
Revenue
Integra Garments & Textiles Ltd, Mumbai v. Income Tax Officer, Ward 6(3)(2), Mumbai & Ors
High Court · 2019 · Allowed
Assessee
Itxa/1188/2016 Of Pr Commissioner Of Income Tax-1 v. Tata Communications Ltd
High Court · 2019 · Allowed
Revenue
Ita/84/2012 Of M/S.skyline Builders v. The Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Itxa/1413/2016 Of Principal Commissioner Of Income Tax (Central)-1 v. Hiranandani Builders
High Court · 2019 · Dismissed
Assessee
Tc/1345/2008 Of The Commr. Of Income Tax v. Numeric Power Systems (P) Ltd
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Circle, Tuticorin v. M/S.raja Agencies, Tuticorin
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Corporate Circle 2, Madurai v. Mepco Industries Limited,Madurai-2
High Court · 2019 · Dismissed
Assessee
Ita/100/2012 Of Commissioner Of Income Tax, Kottayam v. The Paragon Polymer Products Pvt.ltd
High Court · 2018 · Allowed
Revenue
The Pr. Commissioner Of Income Tax -6 v. Macquarie Global Services Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax-09 v. M/S Vodafone Mobile Services Ltd
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax -2 v. Cincom Systems India Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Tca/194/2011 Of Commissioner Of Income Tax-I v. M/S Ambica Agarbathies And
High Court · 2018 · Dismissed
Assessee
Ita/90/2010 Of The Commissioner Of Income Tax v. M/S Mineral Enterprises Ltd
High Court · 2018 · Other
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M/S.indian Additives Ltd.,Express Highway,Manali, Chennai-600 068 v. The Assistant Commissioner Of Income Tax,Company Circle-Ii (3)
High Court · 2018 · Allowed
Assessee
Tca/362/2009 Of M/S Sabdhagiri Telecom v. The Income Tax Officer
High Court · 2018 · Allowed
Assessee
Sh.devi Prasad Gupta v. Principal Commissioner Of Income Tax, Shimla, Railway Board Building, Shimla
High Court · 2018 · Allowed
Assessee
N.r.agarwal Industries Ltd v. Joint Commissioner Of Income Tax Special Range - 2
High Court · 2018 · Allowed
Assessee
Ita/823/2009 Of The Commissioner Of Income Tax v. T.c.usha, Chethana Cashew Corporation
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax,Chennai v. Chettinad Cement Corporation Ltd.,603 Anna Salai, Chennai – 600 006
High Court · 2018 · Allowed
Revenue
M/S. Village Antique & Ethinic, B v. Income Tax Officer, Ward-3(1), Jaipur
High Court · 2018 · Allowed
Assessee
M/S.prasad Productions P. Ltd v. The Joint Commissioner Ofincome Tax,Media Range-I,Chennai
High Court · 2018 · Allowed
Assessee
Appell v. M/S Micro Turners, Hisar Road, Rohtak
High Court · 2018 · Allowed
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Pr. Commissioner Of Income Tax, Udaipur v. M/S P.i. Industries Ltd
High Court · 2018 · Other
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Sca/17185/2013 Of Commissioner Of Income Tax - Central Ii v. Income Tax Settlement Commission
High Court · 2018 · Allowed
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Itxa 802-02.Doc v. Itxa 802-02.Doc
High Court · 2018 · Allowed
—
Itxa/803/2002 Of M/S. Indian Gum Industries Ltd v. Joint Commissioner Of Income Tax And Ors
High Court · 2018 · Allowed
Assessee
Ramesh Kumar Dudani v. The Commissioner Of Income Tax, Mohali And Another
High Court · 2018 · Other
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Commissioner Of Income Tax v. M/S.g.v.g. Paper Mills Pvt Ltd
High Court · 2018 · Allowed
Revenue
Taxap/426/2018 Of The Commissioner Of Income Tax v. M/S Ranjit Projects Pvt Ltd
High Court · 2018 · Dismissed
Assessee
Pr. Commissioner Of Income Tax Delhi-18 v. M/S. N.s. Software (Firm) Through : Sh. Sudesh Garg, Advocate
High Court · 2018 · Dismissed
Assessee
Ltd v. Notwithstanding The Above, Mr. Chhotaray, The
High Court · 2018 · Allowed
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Commissioner Of Income Tax,Chennai v. M/S.colorplus Fashions Pvt. Ltd.,C-10, Industrial Estate,Ambattur, Chennai-600 058
High Court · 2018 · Allowed
Revenue
C/Taxap/259/2018 Order v. Nirma Credit And Capital Pvt. Ltd. Passed In Tax Appeal
High Court · 2018 · Dismissed
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Taxap/577/2014 Of Commissioner Of Income Tax -Iv v. Kamleshkumar Gandalal Shah - Huf
High Court · 2018 · Allowed
Revenue
C/Taxap/173/2012 Judgment v. Radhe Developer Reported In 341 Itr 403
High Court · 2018 · Allowed
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Commissioner Of Income Tax, Dehradun v. M/S Windlass Steel Craft
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income Tax -1 v. M/S American Express India Pvt. Ltd
High Court · 2018 · Allowed
Revenue
Sh. Surinder Malik v. Assistant Commissioner Of Income Tax
High Court · 2018 · Allowed
Assessee
Commissioner Of Income-Tax,-1- Jodhpur v. M/S Suncity Art Exporters, Jodhpur (Rajasthan
High Court · 2018 · Other
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M/S Kwal Pro Exports v. The Asst.commissioner Of Income Tax, Circle-1, Jodhpur
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Basant, E-5, Mandore ~Ndustrial Area, Mandore, Jodhpur
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax, Udaipur v. M/S Tirupati Microtech Pvt.ltd
High Court · 2018 · Dismissed
Assessee
M/S Kwal Pro Exports v. The Asst.commissioner Of Income Tax, Circle-1, Jodhpur
High Court · 2018 · Allowed
Assessee
Commissioner Of Income Tax, Udaipur v. M/S Tirupati Microtech Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Commissioner Of Income Tax, Udaipur v. M/S Tirupati Microtech Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
M/S Maharani Art Emporium K-345 v. Income Tax Officer Ward -1(2) Jodhpur.----Respondentconnected With
High Court · 2018 · Other
—
M/S Maharani Art Emporium K-345 v. Income Tax Officer Ward -1(2) Jodhpur
High Court · 2018 · Other
—
Iapl/141/2011 Of Commissione Of Income Tax Ghaziabad v. M/S Shipra Estate Ltd
High Court · 2018 · Allowed
Revenue
Iapl/142/2011 Of Commissione Of Income Tax Ghaziabad v. M/S Shipra Estate Ltd
High Court · 2018 · Allowed
Revenue
Ita/48/2015 Of Kannan Devan Hills Plantations Company Pvt Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2017 · Allowed
Assessee
Principal Commissioner Of Income Tax, Delhi-2 v. Container Corporation Of India Ltd
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Vedansh Jewels Pvt. Ltd., H
High Court · 2017 · Allowed
Revenue
Ranjana Johari v. Assistant Commissioner Of Income Tax, Circle-6, Jaipur
High Court · 2017 · Other
—
Commissioner Of Income Tax, Ajmer v. M/S Shree Cement Limited, Bangur Nagar, P.b
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii ,Jaipur v. M/S Mangalam Arts, Govind Nagar, Amber Palace Road, Jaipur
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S. Rajdhani Crafts, Plot
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Kota v. M/S. Shiv Agrevo Ltd., Kalmanda Road, Baran
High Court · 2017 · Allowed
Revenue
Pr. Commissioner Of Income Tax-12, New Delhi v. Harpreet Kaur L/H Of Virender Singh Kochar
High Court · 2017 · Dismissed
Assessee
Itxa/424/2015 Of The Commissioner Of Income Tax-5 v. Sanghvi Movers Ltd
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax Pondicherry v. M/S.leo Fasteners A-27A, Industrial Estate, Thattanchavady, Pondicherry - 9
High Court · 2017 · Allowed
Revenue
C R Building, Navanagar, Hubballi. & Anr v. The Totagars Co-Operative Sale Society, Sirsi
High Court · 2017 · Allowed
—
By Sri. Y v. Raviraj, Adv
High Court · 2017 · Allowed
—
Commissioner Of Income Tax, Kota v. M/S Chambal Fertilizers & Chemicals Ltd., Gadepan, Kota
High Court · 2017 · Allowed
Revenue
Itxa/1060/2014 Of M/S.ultratech Cement Ltd v. The Additional Commissioner Of Income-Tax, Range 2(2)
High Court · 2017 · Allowed
Assessee
D.b. Income Tax Appeal v. Shri Goverdhan Prasad Singhal, Cash Credit
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Manglam Arts, Govind Nagar, Amber Palace Raod, Jaipur
High Court · 2017 · Dismissed
Assessee
Principal Commissioner Of Income Tax, Central 2 v. M/S.ennore Cargo Container Terminal P. Ltd
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax-6, New Delhi v. Malana Power Co. Ltd
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. M/S Autolite (India) Ltd. D
High Court · 2017 · Allowed
Revenue
Itxa/1757/2014 Of The Commissioner Of Income Tax-I v. Lap Finance And Consultancy Pvt.ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax Jai v. M/S Modern Threads (I) Ltd. Ja
High Court · 2017 · Allowed
Revenue
Https://Hcservices.ecourts.gov.in/Hcservices v. Assistantcommissioner Of Income Tax (340 Itr 477), Affirmed By Thesupreme Court
High Court · 2017 · Dismissed
Revenue
Biotech International Limited And Another v. Assistant Commissioner Of Income Tax, Circle 3(1), New Delhi
High Court · 2017 · Allowed
Assessee
Itxa/1025/2014 Of The Commissioner Of Income -Tax, Central-Iii-Mumbai v. Mirc Electronics Limited
High Court · 2016 · Dismissed
Assessee
Tc/1084/2007 Of Commissioner Of Income Tax v. M/S Nexus Computers
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S. A.l.logistics Private Limited
High Court · 2016 · Dismissed
Assessee
Re. Question (A v. Commissioner Of Income Tax 6 Sot 287 And Also On Its
High Court · 2016 · Dismissed
Revenue
Cwp/13146/2016 Of M/S Jindal Steel & Power Ltd v. The Principal Commissioner Of Income Tax Gurgaon & Anr
High Court · 2016 · Other
—
Wp/1616/2016 Of Manoj Kumar Kedia v. Principal Commissioner Of Income Tax-4 And 2 Ors
High Court · 2016 · Dismissed
Revenue
The Commissioner Of Income Tax Chennai v. M/S.al Logistics P Ltd
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Trichy v. M/S.intex, 16-D, Coimbatore Road, Karur - 639 001
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S.bannari Amman Sugars Ltd
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax,Trichy v. M/S.prem Textile International
High Court · 2016 · Allowed
Revenue
Commissioner Of Income Tax, Udaipur v. M/S. Hindustan Zinc Ltd.(D.b.income Tax Appeal 166/14
High Court · 2016 · Allowed
—
Commissioner Of Income Tax-Central-Iv v. M/S. Unity Chopra (Joint Venture
High Court · 2016 · Dismissed
Assessee
Assistant Commissioner Of Income Tax, Circle-Ii, Patna v. Alkem Laboratories Ltd., Exhibition Road, Patna
High Court · 2016 · Allowed
Revenue
The Commissioner Of Income Tax,Coimbatore v. M/S.vmd Mills Pvt. Ltd
High Court · 2016 · Dismissed
Assessee
The Commissioner Of Income Tax v. M/S.best Corporation Ltd.,Tirupur - 641 605
High Court · 2016 · Dismissed
Assessee
Principal Commissioner Of Income Tax-3, Coimbatore v. M/S.prabhu Spinning Mills Pvt.ltd., Tirupur
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Coimbatore v. P.s.velusamy
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax-3, Coimbatore-18 v. M/S.mehala Carona Textiles(P) Ltd., Tirupur-2
High Court · 2016 · Dismissed
Assessee
Principal Commissioner Of Income Tax-3, Coimbatore 18 v. Shri.s.d.rathinasabapathy
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax, Central-I, Chennai v. M/S.g.r.t.jewellers (India) Pvt.ltd., Chennai-17
High Court · 2016 · Dismissed
Assessee
Cwp/10702/2015 Of M/S Jindal Steel And Power Tltd v. The Commissioner Of Income Tax Hissar And Anr
High Court · 2016 · Dismissed
Revenue
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 Taxno v. Shri. S.martin355
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Taxno v. M/S.defree Engineering Pvt. Ltd.s.f
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxcorporate Circle-3(2) Chennai v. M/S.ucal Fuel Systems Limitedraheja Towers 7Th Floor, Unit 705
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxno v. M/S.sree Narasimha Textiles Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income-Tax, Karnal v. M/S Liberty Shoes Ltd., Karnal
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax Company Circle-3(2) Chennai v. M/S.ucal Fuel Systems Limited Raheja Towers 7Th Floor, Unit 705
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax Company Circle-3(2) Chennai v. M/S.ucal Fuel Systems Limited Raheja Towers 7Th Floor, Unit 705
High Court · 2015 · Dismissed
Assessee
Riviera Home Furnishing v. Addl. Commissioner Of Income
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax,Madurai v. The Metal Powder Company Limited,Maravankulamthirumangalam 625 706
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S.m.m.forgings Ltd.,Guindy House
High Court · 2015 · Allowed
Revenue
Deepak Verma v. Commissioner Of Income Tax-Ii, Chandigarh
High Court · 2015 · Dismissed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.aks Alloys P. Ltd.,193
High Court · 2015 · Dismissed
Assessee
Thomson Press (India) Ltd v. Commissioner Of Income Tax-Ii
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Shree Ram Print-N-Pack
High Court · 2015 · Allowed
Revenue
The Commissionerof Incometax-Iii v. Tony Electronics Limitedrespondentthrough:mr. Satyen Sethi, Advocate
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Tax,Central Iv, Chennai-34 v. M/S.sas Hotels & Enterprises Ltd.,Chennai-17
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxcircle v. M/S.vtm Limited,Sulakari, Virudhunagar 626 001
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.india Dyeing Mills Pvt.ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxcentral Iv v. M/S.sas Hotels & Enterprises Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxno v. M/S.sri Vignesh Yarns Pvt.ltd
High Court · 2015 · Dismissed
Assessee
Ita/217/2015 Of M/S.escapade Resorts Pvt. Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2015 · Dismissed
Revenue
In Commissioner Of Income Tax v. P.damodaran, (2006) 282Itr 466 (Mad), This Court Has Held As Under
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxno v. M/S.vijayeswari Textiles Ltd.(Now Known As Vtx Industries Ltd.)
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Tax v. M/S.kailash Shipping Services Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxno v. M/S.sri Vasudeva Textiles Pvt. Ltd.,S.f
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcentral Iii v. M/S.g.r.thangamaligai Firm
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. Shri.k.rajinikanth603, C-Block, Pioneer Complex1075, Avinashi Road,Coimbatore – 641 018
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax, Faridabad v. M/S Itw India Limited
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxno v. M/S.s.v.p.b. Spinners Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S. Best Corporation Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S. Pioneer Woven Sacks Pvt. Ltd.s.f
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.arun Textiles Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.rangamma Steels & Malleables603, C-Block, Pioneer Complex1075, Avinashi Roadcoimbatore 641 018
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.brt Spinners Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.sangeeth Textiles Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.priyalakshmi Spinners Pvt. Ltd.s.f
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.ramraj Handloomsno
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S. Sri Ranganathar Valves Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Assistant Commissioner Of Income Tax Circle Ii, Patna v. Alkem Laboratories Ltd., Exhibition Road, Patna
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.c.n.v.textiles Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.sree Narasimha Textiles Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.premier Cotton Textilesno
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxcentral Iii v. M/S.gr Thangamaligai Firm136, Usman Road, T.nagar,Chennai – 600 017
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.vetal Textiles And Electronics Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.cylwin Knitwearno.502-B, Nadupangu Paradise,Dharpuram Road,Tirupur – 641 608
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.anand Textilesno
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Taxno v. M/S.meera Textiles Mills P. Ltd
High Court · 2015 · Allowed
Revenue
Ita v. M/S Shree Triveni Foods
High Court · 2015 · Other
—
Tax Appeal v. The Above Appeal Came To Be Admitted By An Order
High Court · 2015 · Allowed
—
Cwp? v. Commissioner Of Income Tax & Another Cwp?
High Court · 2015 · Allowed
Assessee

Key issues litigated under Section 80IA

Section 80IA case law — FAQs

What does Section 80IA of the Income-tax Act deal with?
Section 80IA relates to Infrastructure Deduction. This page collects 467 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 80IA.
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EaseValue has indexed 467 income-tax judgments citing Section 80IA — each with parties, citation, court, year, outcome and the full order text.
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They show how courts have decided Section 80IA disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

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