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Income-tax Act · Case Law

Section 80IB Income Tax Case Law — Industrial Undertaking Deduction

Browse 536 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 80IB (Industrial Undertaking 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 80IB has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 80IB (showing 300 of 536)

Commissioner Of Income Taxbusiness Circle Xiiichennai v. M/S.indra Housingno
High Court · 2025 · Allowed
Revenue
The Commissioner Of Income Taxmadurai v. Penguin Apparels (P) Ltd
High Court · 2025 · Dismissed
Assessee
M/S.coromondel Cabeles P. Ltd.,A v. The Assistant Commissioner Of Income Tax,Company Circle – I (3),Chennai
High Court · 2025 · Dismissed
Revenue
The Commissioner Of Income Tax - Iii,Chennai v. Numeric Power Systems Ltd
High Court · 2025 · Dismissed
Assessee
Commissioner Of Income Tax,Chennai v. Shri.s.asokan
High Court · 2025 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. Ramaniyam Ganesh
High Court · 2024 · Dismissed
Assessee
Ita/166/2024 Of The Pr Commissioner Of Income Tax v. M/S Silicon Estates
High Court · 2024 · Other
—
Ita/469/2022 Of The Pr Commissioner Of Income Tax v. M/S Confident Projects India Pvt Ltd
High Court · 2024 · Dismissed
Assessee
Appellant-Assessee v. The Commissioner Of Income Tax, Kota
High Court · 2024 · Allowed
Assessee
Ita/27/2012 Rajesh Kumar Drolia (Huf v. Commissioner Of Income Tax (Central-Iii), Kolkata
High Court · 2024 · Dismissed
Revenue
Wp/65/2015 Of The Commissioner Of Income Tax,Central -Ii v. Income Tax Settlement Commission And Anr
High Court · 2024 · Dismissed
—
Commissioner Of Income Tax-3 v. Dabur India Ltd
High Court · 2024 · Dismissed
Assessee
Pr. Commissioner Of Income Tax, Shimla v. M/S H.p. Housing & Urban Development Authority
High Court · 2023 · Allowed
Revenue
The Same And Moreover The Respondent Had v. Champion Commercial Pvt. Ltd. And By The
High Court · 2023 · Allowed
—
Assistant Commissioner Of Income Tax-27, New Delhi v. Montage Enterprises Pvt. Ltd
High Court · 2023 · Other
—
The Commissioner Of Income Tax, Central-1, Mumbai v. M/S Puravankara Projects Ltd
High Court · 2023 · Other
—
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
Ita/79/2018 Of Pr Commissioner Of Income Tax -1 v. M/S Cornerstone Properties Private Ltd
High Court · 2023 · Dismissed
Assessee
Principal Commissioner Of Income Tax 1 Kolkata v. M/S. Karb Associates Pvt. Ltd
High Court · 2023 · Allowed
Revenue
Ita/1/2010 Commissioner Of Income Tax, Central-Iii, Kolkata v. M/S.today’s Writing Products Limited
High Court · 2023 · Allowed
Revenue
Pr. Commissioner Of Income Tax-7 v. Surya Fresh Foods Pvt. Ltd
High Court · 2022 · Dismissed
Assessee
Central - Ii, Chennai v. Shri S.ravi
High Court · 2022 · Other
—
Ita/111/2018 Commissioner Of Income Tax, Central-I, Kolkata v. M/S. Amrit Feeds Limited
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Income Tax-4, Kolkata v. M/S. Bengal United Credit Belani Housing Ltd
High Court · 2022 · Dismissed
Assessee
Principal Commissioner Of Incometax, Central-1, Kolkata v. M/S. Shalimar Pellet Feeds Ltd
High Court · 2022 · Other
—
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
Principal Commissioner Of Income Tax, Central 1, Kolkata v. M/S. Shalimar Pellet Feeds Ltd
High Court · 2022 · Dismissed
Assessee
M/S.macro Marvel Projects Ltd.,'Gc' Glenden Plaza' v. Assistant Commissioner Of Income Taxcompany Circle-Iv (1)
High Court · 2022 · Allowed
Assessee
The Commissioner Of Income - Tax-I, Coimbatore v. M/S. Bannari Amman Sugars Limited
High Court · 2022 · Other
—
Principal Commissioner Of Income Tax, Kolkata – 4 v. M/S. Berger Paints India Limited
High Court · 2022 · Allowed
Revenue
Commissioner Of Income Taxchennai v. Https://Hcservices.ecourts.gov.in/Hcservices
High Court · 2022 · Other
—
R/Special Civil Application v. Income Tax Officer Ward 9(1
High Court · 2022 · Other
—
Mamta Bhavesh Dave v. Income Tax Officer, Ward
High Court · 2022 · Allowed
Assessee
Principal Commissioner Of Income Tax, Kolkata-4 v. M/S. Berger Paints India Limited
High Court · 2021 · Allowed
Revenue
M/S. Surana Mutha Developers v. Dated
High Court · 2021 · Dismissed
—
Principal Commissioner Of Income Tax, Central 1, Kolkata v. Amrit Hatcheries Pvt. Ltd
High Court · 2021 · Allowed
Revenue
M/S. South City Projects (Kolkata) Limited v. Principal Commissioner Of Income Tax, Kolkata-4
High Court · 2021 · Dismissed
Revenue
Commissioner Of Income Tax Ichennai v. M/S. Lucas Tvs Ltd.,Padi, Chennai 600 050
High Court · 2021 · Other
—
Vesuvius India Limited v. Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Vesuvius India Limited v. Asst. Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Itxa/940/2018 Of Commissioner Of Income-Tax-24 v. Neeta Enterprises
High Court · 2021 · Dismissed
Assessee
Itxa.1313.17.Doc v. Vandana Properties1, Sh
High Court · 2021 · Dismissed
—
Wp/2815/2019 Of Kalpataru Limited v. Deputy Commissioner Of Income Tax Central Circle 5 (3) And 2 Ors
High Court · 2021 · Allowed
Assessee
Ban Labs Private Limited v. Principal Commissioner Of Income Tax 1
High Court · 2021 · Allowed
Assessee
M/S.leo Fasteners Rep.byits v. The Assistant Commissioner Ofincome Tax, Circle I, Pondicherry
High Court · 2021 · Allowed
Assessee
Tca/127/2016 Of The Commissioner Of Income Tax v. M/S Arihant Foundations
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax – I,Coimbatore v. M/S. Bannari Amman Sugars Ltd
High Court · 2021 · Dismissed
Assessee
M/S.doshi Housing v. The Principal Commissioner Of Income Tax, Chennai
High Court · 2021 · Dismissed
Revenue
Tca/753/2014 Of The Commissioner Of Income Tax v. Shri Shanmugham Muthu
High Court · 2021 · Allowed
Revenue
In Both Appeals v. The Assistant Commissioner Of Income Tax, Company Circle-I(3), Chennai
High Court · 2021 · Dismissed
Revenue
The Commissioner Of Income Tax, Chennai v. Shri S. Muthu Palaniappan,Chettinadu Housing
High Court · 2021 · Allowed
Revenue
Commissioner Of Income Tax, Business Circle Iv, Chennai v. Shri S. Muthu Palaniappan, Chettinadu Housing
High Court · 2021 · Allowed
Revenue
Ita/269/2015 Of Principal Commissioner Of Income Tax v. M/S Sobha Developers
High Court · 2021 · Dismissed
Assessee
Ita/383/2010 Of The Commissioner Of Income Tax v. M/S Shobha Developers 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
—
Siddhi Developers And Builders v. C/Sca/15209/2018
High Court · 2021 · Allowed
—
Commissioner Of Income Tax,Chennai v. M/S.vignesh Flat Housing Promotors
High Court · 2021 · Dismissed
Assessee
P. Shyamaraju v. Keb, Bangalore[1996 Scc Online Kar622] 08.11.1996; [1996 Scc Online Kar622] 08.11.1996
High Court · 2021 · Dismissed
—
P. Shyamaraju v. Keb, Bangalore[1996 Scc Online Kar622] 08.11.1996; [1996 Scc Online Kar622] 08.11.1996
High Court · 2021 · Dismissed
—
P. Shyamaraju v. Keb, Bangalore[1996 Scc Online Kar622] 08.11.1996; [1996 Scc Online Kar622] 08.11.1996
High Court · 2021 · Dismissed
—
P. Shyamaraju v. Keb, Bangalore[1996 Scc Online Kar622] 08.11.1996; [1996 Scc Online Kar622] 08.11.1996
High Court · 2021 · Dismissed
—
P. Shyamaraju v. Keb, Bangalore[1996 Scc Online Kar622] 08.11.1996; [1996 Scc Online Kar622] 08.11.1996
High Court · 2021 · Dismissed
—
M/S.laurel Apparels v. The Assistant Commissioner Of Income Tax, Circle – I, Chennai
High Court · 2021 · Dismissed
Revenue
Ita/258/2016 Of M/S Golden Gate Properties Ltd v. Deputy Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
R/Special Civil Application v. The Assistant Commissioner Of Income Tax
High Court · 2021 · Allowed
Assessee
Sri v. Chandrasekhar And M. Lava Advs
High Court · 2021 · Dismissed
—
Sri v. Chandrasekhar And M. Lava Advs
High Court · 2021 · Dismissed
—
Sri v. Chandrasekhar And M. Lava Advs
High Court · 2021 · Dismissed
—
Sri v. Chandrasekhar And M. Lava Advs
High Court · 2021 · Dismissed
—
Devenbhai Mafatlal Patel v. The Assistant Commissioner Of Income Tax Circle 1(3
High Court · 2021 · Allowed
Assessee
Ita/393/2014 Of The Commisioner Of Income-Tax v. Sjr Builders'in Ita
High Court · 2021 · Dismissed
Assessee
By Sri v. Chandrashekar, Adv., For.sri. M. Lava, Adv
High Court · 2020 · Allowed
—
Ita/315/2012 Of M/S Wipro Limited v. The Additional Commissioner Of Income-Tax
High Court · 2020 · Dismissed
Revenue
v. Assistant Commissioner Of Income Taxcentral Circle,Panaji – Goa
High Court · 2020 · Allowed
Assessee
Tax Appeal Nos. 4, 5, 6, 7 & 8 Of 2016 v. The Assistant Commissioner Of Income-Tax
High Court · 2020 · Allowed
Assessee
M/S.spr Buildersno v. The Income Tax Officer,Non Corporate Ward – 6(3)Chennai – 600 006
High Court · 2020 · Other
—
Ita/373/2014 Of The Commissioner Of Income Tax v. M/S Brigade Enterprises Ltd
High Court · 2020 · Dismissed
Assessee
Ita/282/2014 Of Commissioner Of Income Tax v. M/S. Quintiles Research
High Court · 2020 · Allowed
Revenue
Txa47-15&Ors v. The Joint Commissioner Of Income Tax,Range-1, Aaykar Bhavan, Plot
High Court · 2020 · Allowed
Assessee
Patto, Panaji, Goa v. M/S. Borkar Packaging Private Limited
High Court · 2020 · Other
—
Ita/64/2014 Of The Commissioner Of Income Tax v. M/S Brigade Enterprises Ltd
High Court · 2020 · Dismissed
Assessee
Ita/54/2013 Of The Commissioner Of Income Tax v. M/S Brigade Enterprises Ltd
High Court · 2020 · Allowed
Revenue
Ita/55/2013 Of The Commissioner Of Income Tax v. M/S Brigade Enterprises Ltd
High Court · 2020 · Dismissed
Assessee
Ita/316/2015 Of The Commissioner Of Income-Tax v. M/S. Mandavi Builders
High Court · 2020 · Dismissed
Assessee
Ita/76/2013 Of Commissioner Of Income Tax v. M/S M D Realtors Pvt Ltd
High Court · 2020 · Dismissed
Assessee
Ita/290/2013 Of Commissioner Of Income Tax v. M/S. Oceanus Dwellings Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
Ita/307/2015 Of The Commissioner Of Income-Tax v. M/S. Mandavi Builders
High Court · 2020 · Dismissed
Assessee
Ita/315/2015 Of The Commissioner Of Income-Tax v. M/S. Mandavi Builders
High Court · 2020 · Dismissed
Assessee
Ita/317/2015 Of The Commissioner Of Income-Tax v. M/S. Mandavi Builders
High Court · 2020 · Dismissed
Assessee
Ita/281/2015 Of M/S. Mandavi Builders v. Dy. Commissioner Of Income Tax
High Court · 2020 · Allowed
Assessee
Tax Case (Appeal) v. Shri.c.subba Reddy (Huf),'Sukriti'
High Court · 2020 · Allowed
—
Ita/13/2013 Of The Commissioner Of Income - Tax v. M/S. Mahaveer Marvel
High Court · 2020 · Dismissed
Assessee
Ita/227/2014 Of The Commissioner Of Income Tax v. M/S. Mahaveer Marvel
High Court · 2020 · Dismissed
Assessee
Ita/14/2013 Of The Commissioner Of Income - Tax v. M/S. Mahaveer Marvel
High Court · 2020 · Dismissed
Assessee
Ita/18/2013 Of The Commisisoner Of Income Tax v. M/S. Mahaveer Tuscan
High Court · 2020 · Dismissed
Assessee
Tca/244/2020 Of The Commissioner Of Income Tax v. Doshi Estates
High Court · 2020 · Dismissed
Assessee
Ita/382/2012 Of The Director Of Income Tax v. India Heritage Foundation
High Court · 2020 · Other
—
Https://Hcservices.ecourts.gov.in/Hcservices v. M/S.astoria Leathers
High Court · 2020 · Dismissed
—
Coimbatore v. M/S.prasad And Company
High Court · 2020 · Dismissed
—
M/S. International Flavours And Fragrances India Private Limited, 1 v. The Deputy Commissioner Of Income-Tax, Large Taxpayer Unit – Ii
High Court · 2020 · Allowed
Assessee
Pr. Commissioner Of Income Tax-18 v. Rattanchand Rikhabdas Jain Chemical Works
High Court · 2020 · Allowed
Revenue
The Commissioner Of Income Tax Chennai v. Mr.s.a.asokan
High Court · 2020 · Dismissed
Assessee
Santosh v. Patto, Panaji, Goa. …
High Court · 2020 · Other
—
Ita/346/2019 Of Principal Commissioner Of Income Tax Faridabad v. M/S Piyush Buildwell India Ltd
High Court · 2020 · Dismissed
Assessee
Commissioner Of Income Tax Chennai v. M/S.navin Housing & Properties Pvt Ltd., Navin's Brindavan
High Court · 2020 · Dismissed
Assessee
In The Case Of Principal Commissioner Of Income Tax v. Alidhara Taxspin Engineers & Anr. Rendered In The
High Court · 2020 · Dismissed
Assessee
Itxa/1755/2017 Of The Pr. Commissioner Of Income Tax-2 Thane v. Sadhana Builders Pvt. Ltd
High Court · 2020 · Dismissed
Assessee
The Commissioner Of Income Tax Raipur, Chhattisgarh v. Manilal Dayalji And Company Gola Bidi Works, Sadar Bazar, Dhamtari,Chhattisgarh
High Court · 2020 · Allowed
Revenue
Court In The Case Of Mac Dowel! & Company v. Cit(154 Itr 148) ?”
High Court · 2020 · Dismissed
Revenue
The Principal Commissioner Of Income Tax 2 v. Ganesh Housing Corporation 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.sundaram Fasteners Limited, 98A, Dr.radhakrishnan Salai, Chennai 600 004
High Court · 2019 · Dismissed
Assessee
Tax Appeal v. C. V. Bhadang, Jj.date:- 5Th November, 2019
High Court · 2019 · Dismissed
—
Sheetal Infrastructure Private Limited v. Asst. Commissioner Of Income Tax, Circle 4(1)(1
High Court · 2019 · Allowed
Assessee
Reinhardt Roto Machines v. Asst. Commissioner Of Income Tax Circle 1(2)(1)Vadodara
High Court · 2019 · Allowed
Assessee
Taxap/464/2019 Of The Principal Commissioner Of Income Tax, Vadodara 1 v. M/S Fine Line Circuits Company
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, Coimbatore v. M/S.sreevatsa Real Estates Pvt. Ltd., Coimbatore-43
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.sicgil India Ltd., Chennai-2
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax I, Chennai v. M/S.vimkar Contracts Works Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Tca/343/2013 Of Commissioner Of Income Tax v. M/S Macro Marvel Projects
High Court · 2019 · Dismissed
Assessee
The Commissioner Of Income Tax, Chennai v. M/S.rajparis Civil Constructions
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax I, Chennai v. M/S.automotive Ancillary Services P. Ltd., Chennai-20
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax-I, Chennai v. M/S.allianz Bio Sciences Pvt. Ltd., Chennai-81
High Court · 2019 · Dismissed
Assessee
Iapl/113/2016 Of Pr. Commissioner Of Income Tax v. Sahara States Gorakhpur
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax-Iii, Coimbatore v. M/S.shriram Knits, Tirupur
High Court · 2019 · Dismissed
Assessee
Iapl/213/2015 Of Bir Hotels Pvt. Ltd v. Assistant Commissioner Of Income Tax And Anr
High Court · 2019 · Dismissed
Revenue
Nila Infrastructure Limited v. Deputy Commissioner Of Income Tax, Circle 3(1)(1
High Court · 2019 · Allowed
Assessee
Taxap/82/2019 Of Principal Commmissioner Of Income Tax 2 v. Maps Enzymes Limited
High Court · 2019 · Dismissed
Assessee
Roopa Steam Calnedering Worksno.tra Ginning Factory Compouna v. The Assistant Commissioner Of Income Tax,Circle I, Tirupur
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax, Surat - 1 v. M/S Ruta Jewels
High Court · 2019 · Dismissed
Assessee
Principal Commissioner Of Income Tax v. Nagjua Developers
High Court · 2019 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax – 32 v. M/S. Vandana Properties
High Court · 2019 · Dismissed
Assessee
Itxa/655/2017 Of The Pr. Commissioner Of Income Tax-2, Thane v. M/S. Sadhana Builders Pvt. Ltd
High Court · 2019 · Dismissed
Assessee
Runwal Realty Private Limited v. Dy. Commissioner Of Income Tax, Central Circle 4(1) & Ors
High Court · 2019 · Allowed
Assessee
Royal Infrastructure v. Deputy Commissioner Of Income Tax, Circle 1(2)(1
High Court · 2019 · Allowed
Assessee
Royal Infrastructure v. Deputy Commissioner Of Income Tax Circle 1(2)(1
High Court · 2019 · Allowed
Assessee
The Principal Commissioner Ofincome Tax-5 v. M/S Sai Drishti Constructions
High Court · 2019 · Dismissed
Assessee
Itxa/97/2017 Of The Pr. Commissioner Of Income Tax-5 v. M/S Sai Samarth Constructions
High Court · 2019 · Allowed
Revenue
Deputy Commissioner Of Income-Tax,Company Circle I, Madurai v. Visvas Promoters (P) Ltd
High Court · 2019 · Allowed
Revenue
The Pr Commissioner Of Income Tax-3,Pune v. Cosmopolis Construction
High Court · 2019 · Allowed
Revenue
Pr. Commissioner Of Income Tax-14, Mumbai v. M/S. Godrej Sara Lee Ltd
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax Non-Corporate Ward-10(1)Chennai v. M/S.anjali Foundations,25 Barnaby Road, Kilpauk, Chennai 600 010
High Court · 2019 · Dismissed
Assessee
Wp/14302/2018 Of Akshar Anshul Construction Llp v. Asstt. Commissioner Of Income Tax- 28(1)
High Court · 2019 · Allowed
Assessee
M/S. Doshi Estates, Rep. By Its v. The Assistant Commissioner Of Income Tax Non-Corporate Circle - 3, Room
High Court · 2019 · Other
—
Range-2 Dibrugarh Assam v. M/S Oil India Ltd. P.o. Duliajan, Dist. Dibrugarh, Assam
High Court · 2019 · Allowed
—
Commissioner Of Income Taxtiruchirapalli v. M/S.muthuramalingam Modern Rice Mill305/5 Main Roadmelakasankudynedungadi Communekaraikal 609 603
High Court · 2019 · Dismissed
Assessee
Commissioner Of Income Tax Corporate Circle 2 Madurai v. The Metal Powder Company Limited Maravankulam Thirumangalam Madurai 625 806
High Court · 2019 · Dismissed
Assessee
Uday S. Jagtap v. All The Five Appeals Are Dismissed. No Order As To Costs
High Court · 2019 · Dismissed
—
M/S.bashyam Constructions P Ltd v. The Deputy Commissioner Of Income Tax,Corporate Circle-1(2),Chennai-600 034
High Court · 2019 · Allowed
Assessee
Pr. Commissioner Of Income Tax v. Aditya Durobuild Pvt. Ltd
High Court · 2019 · Allowed
Revenue
Ramsingh Kumar v. The Deputy Commissioner Of Income Tax,Non-Corporate Circle – 2,Chennai-600 034
High Court · 2019 · Allowed
Assessee
The Pr. Commissioner Of Income Tax -3 v. Eltek Sgs Pvt. 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
Wp/14481/2018 Of Raviraj Devikesh Constructions v. The Income Tax Officer, Ward 5(1) , Pune And Anr
High Court · 2019 · Allowed
Assessee
Effective From 01-04-2015?” v. Happy Home
High Court · 2019 · Dismissed
—
Itxa/1038/2016 Of The Pr. Commissioner Of Income Tax-Iii, Thane v. Mukesh Kimtani
High Court · 2019 · Allowed
Revenue
Commissioner Of Income Tax-Ii, Tiruchirapalli v. M/S.raja Cold Storage, Ariyalur
High Court · 2019 · Dismissed
Assessee
Wp/3353/2018 Of Marico Limited v. The Assistant Commissioner Of Income Tax, Circle 12 (3)(2) And 2 Ors
High Court · 2018 · Allowed
Assessee
Darshan Buildcon v. Income Tax Officer Ward 3(3)(6
High Court · 2018 · Allowed
Assessee
Pr. Commissioner Of Income Tax (Central v. M/S. Gera Development Pvt Ltd
High Court · 2018 · Dismissed
Assessee
Ita/100/2012 Of Commissioner Of Income Tax, Kottayam v. The Paragon Polymer Products Pvt.ltd
High Court · 2018 · Allowed
Revenue
Itxa/866/2016 Of The Pr. Commissioner Of Income Tax-6 Pune v. Kewal Real Estate Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
The Principal Commissioner Of Income Tax 2, Vadodara v. Tonira Pharma Ltd
High Court · 2018 · Allowed
Revenue
Pr. Commissioner Of Income Tax – 6 v. Kewal Real Estate Pvt Ltd
High Court · 2018 · Allowed
Revenue
Itxa/678/2016 Of The Principal Commissioner Of Income Tax-25 v. M/S.vaman Estate
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income Tax, Vadodara-3 v. Samrudhhi Developers
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax-I, Coimbatore v. M/S.trident Properties
High Court · 2018 · Other
—
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
Commissioner Of Income Tax,Chennai v. Shri P.damodaran
High Court · 2018 · Dismissed
Assessee
Court In Case Of Commissioner Of Income Tax v. M/S Narnarayan Corporation
High Court · 2018 · Allowed
Revenue
Court In Case Of Commissioner Of Income Tax v. Green Associates
High Court · 2018 · Allowed
Revenue
Appell v. Principal Commissioner Of Income [Tax-Ii, Ludhiana
High Court · 2018 · Allowed
Assessee
Himmatbhai Dhanjibhai Dholakiya v. Oral Order
High Court · 2018 · Allowed
—
Wp/4920/2018 Of M/S. Sable Associates v. Income-Tax Settlement Commission And Ors
High Court · 2018 · Allowed
Assessee
The Commissioner Of Income Tax v. Shaiv Distilleries Pvt. Ltd
High Court · 2018 · Dismissed
Assessee
Principal Commissioner Of Income Tax Vadodara 1 v. Shreeji Associates
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income Tax 7 v. Satyam Corporation
High Court · 2018 · Allowed
Revenue
Principal Commissioner Of Income Tax 1 v. Asian Tiles Ltd
High Court · 2018 · Dismissed
Assessee
Ita/586/2018 Of Principal Commissioner Of Income Tax - 7 v. Padmini Infrastructure (P) Ltd
High Court · 2018 · Dismissed
Assessee
Income Tax v. Makwana Brothers & Co. (Income Tax Appeal
High Court · 2018 · Dismissed
—
Commissioner Of Income Tax, Gandhinagar v. Vraj Corporation
High Court · 2018 · Dismissed
Assessee
Dhirendra Hansraj Singh v. Assistant Commissioner Of Income Tax Officer
High Court · 2018 · Other
—
Commissioner Of Income Tax-1 v. M/S Vishnu Developers
High Court · 2018 · Dismissed
Assessee
C/Taxap/173/2012 Judgment v. Radhe Developer Reported In 341 Itr 403
High Court · 2018 · Allowed
—
Ita/7/2009 Of Darshan Singh Samyal v. Commissioner Of Income Tax And Anr
High Court · 2018 · Allowed
Assessee
Tax Appeal v. Unity Construction Co
High Court · 2018 · Other
—
Taxap/577/2014 Of Commissioner Of Income Tax -Iv v. Kamleshkumar Gandalal Shah - Huf
High Court · 2018 · Allowed
Revenue
Commissioner Of Income Tax, Dehradun v. M/S Windlass Steel Craft
High Court · 2018 · Allowed
Revenue
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
High Court · 2018 · Other
—
M/S Maharani Art Emporium K-345 v. Income Tax Officer Ward -1(2) Jodhpur.----Respondentconnected With
High Court · 2018 · Other
—
Conventional Fastners v. Commissioner Of Income Tax, Dehradun
High Court · 2017 · Allowed
Assessee
Principal Commissioner Of Income Tax, Jaipur-2, Jaipur v. M/S. Ashiana Mangalam Developers
High Court · 2017 · Dismissed
Assessee
Ranjana Johari v. Assistant Commissioner Of Income Tax, Circle-6, Jaipur
High Court · 2017 · Other
—
D.b. Income Tax Appeal v. Shri Manoj Kumar Johari
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Jaipur-Ii ,Jaipur v. M/S Mangalam Arts, Govind Nagar, Amber Palace Road, Jaipur
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income –Tax (Central) 3 v. Dharampal Premchand Ltd
High Court · 2017 · Dismissed
Assessee
Pr. Commissioner Of Income Tax v. M/S Lakesh Handa
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax, Shimla v. M/S Him Knit Feb
High Court · 2017 · Dismissed
Assessee
Itta/389/2013 Of M/S. Sawaria Pipes Pvt Ltd v. Assistant Commissioner Of Income Tax
High Court · 2017 · Dismissed
Revenue
Commissioner Of Income Tax, Kota v. M/S. Shiv Agrevo Ltd., Kalmanda Road, Baran
High Court · 2017 · Allowed
Revenue
Itxa/1857/2014 Of The Commissioner Of Income Tax-Central-1 v. Jagdishprasad Mohanlal Joshi
High Court · 2017 · Dismissed
Assessee
The Commissioner Of Income Tax-3 v. M/S. Omega Investments & Properties Ltd
High Court · 2017 · Dismissed
Assessee
Commissioner Of Income Tax v. International Tractors Ltd
High Court · 2017 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax, Patiala v. M/S Ambey Developer Pvt. 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
The Commissioner Of Income Tax,Chennai v. M/S.abhinitha Foundation Pvt Ltd.new
High Court · 2017 · Allowed
Revenue
Mona Dewan v. Income Tax Appellate Tribunal & Ors
High Court · 2017 · Dismissed
Revenue
Commissioner Of Income Tax 25 } v. M/S. City Life Developers }
High Court · 2017 · Allowed
Revenue
Itxa/1837/2014 Of The Commissioner Of Income Tax Iii Pune v. M/S. Sanand Properties Pvt. Ltd
High Court · 2017 · Allowed
Revenue
Ita/468/2015 Of Pr. Commissioner Of Income Tax v. M/S Oceanus Dwellings Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Language? v. Uday S. Jagtap
High Court · 2017 · Dismissed
—
Bdr Builders And Developers Pvt. Ltd v. The Assistant Commissioner Of Income-Tax, & Anr
High Court · 2017 · Allowed
Assessee
Itxa/1295/2014 Of The Commissioner Of Income Tax-3, Mumbai v. Siro Clinpharm Pvt. Ltd
High Court · 2017 · Dismissed
Assessee
Itxa/1412/2014 Of The Commissioner Of Income Tax-I,Kolhapur v. Shri. Paras Bhomraj Oswal
High Court · 2017 · Dismissed
Assessee
Ita/5/2014 Of M/S. Torsa Machines Ltd v. Commissioner Of Income Tax
High Court · 2016 · Allowed
Assessee
M/S Deep Mohinivs Commissioner Of Income Tax v. M/S Global Reality I. T. A
High Court · 2016 · Dismissed
Assessee
The Pr. Commissioner Of Income Tax, Nagpur-1 v. M/S. Swapnashilp Developers) And
High Court · 2016 · Dismissed
Assessee
Itxa/854/2014 Of Commissioner Of Income Tax-25 v. M/S Vandana Enterprises
High Court · 2016 · Dismissed
Assessee
Cwp/13146/2016 Of M/S Jindal Steel & Power Ltd v. The Principal Commissioner Of Income Tax Gurgaon & Anr
High Court · 2016 · Other
—
Pr.commissioner Of Income Tax Central-3 v. Omaxe Buildhome P. Ltd
High Court · 2016 · Dismissed
Assessee
Pr. Commissioner Of Income Tax I, Ludhiana v. Appel
High Court · 2016 · Dismissed
Assessee
Ita/1/2016 Of Pr. Commissioner Of Income Tax Gurgaon v. M/S Itw India Ltd Level-1 Lotus Plaza
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Tax-I, Ludhiana v. M/S Dimple Exports, Ludhiana
High Court · 2016 · Other
—
Assistant Commissioner Of Income Tax, Circle-Ii, Patna v. Alkem Laboratories Ltd., Exhibition Road, Patna
High Court · 2016 · Allowed
Revenue
M/S.prime Developers, Tirupur v. The Income Tax Officer, Ward-I(4),Tirupur
High Court · 2016 · Allowed
Assessee
Ita v. Cit"243 [Tr &§(Sc)?
High Court · 2016 · Allowed
Assessee
The Commissioner Of Income Tax-15, Mumbai 400 020 … v. M/S Sai Shraddha Construction, Mumbai 400 088
High Court · 2016 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. M/S.elegant Estates
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
Commissioner Of Income Tax, Ludhiana v. Duke Fashions Pvt. Ltd., Ludhiana
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax,Madurai v. The Metal Powder Company Limited,Maravankulamthirumangalam 625 706
High Court · 2015 · Dismissed
Assessee
Aavkar Infrastructure Company v. Income Tax Officer Ward - 9 (2) & 1
High Court · 2015 · Allowed
Assessee
Be Applied To Projects Which Have Been Sanctionedafter 01.04.2005.?” v. Raviraj Kothari Punjabi Associates In Incometax Appeal
High Court · 2015 · Dismissed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.aks Alloys P. Ltd.,193
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-Vi v. M/S Unitech Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax,Puducherry v. M/S.dxn Herbal Manufacturing Industries Pvt. Ltd., Mannadipet,Pondicherry
High Court · 2015 · Allowed
Revenue
Ita/223/2015 Of Commissioner Of Income Tax Gurgaon v. M/S Parabolic Drugs Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax v. M/S Fortune Builders
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax v. Shri Baljinder Singh Khanna
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax v. M/S Swadesh Developers And Builders
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Tax, Bhopal v. M/S Global Reality
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Tax-Ii, Pune v. M/S Kharade Patil
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax, Thiruchirapalli v. R.sethuraman
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income-Tax, Patiala v. M/S H.m. Steels Ltd
High Court · 2015 · Remanded
—
Commissioner Of Income Tax, Central-Ii, Mumbai v. M/S Haware Engineers & Builders Pvt. Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax v. Shri M.r.rathindran
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Taxtrichy v. M/S.harihar Dwelling Pvt. Ltd.,No.b-101, Harihar Residency
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Tax-13, Mumbai v. Dushayant Development Corporation
High Court · 2015 · Dismissed
Assessee
Mr. Nitin Sardessai, Senior Advocate With Mr v. Oral Judgment ( Per F.m. Reis, J
High Court · 2015 · Other
—
Assistant Commissioner Of Income Tax Circle Ii, Patna v. Alkem Laboratories Ltd., Exhibition Road, Patna
High Court · 2015 · Allowed
Revenue
Commissioner Of Income Tax-1, Mumbai v. M/S.hindustan Petroleum Corpn. Ltd
High Court · 2015 · Allowed
Revenue
Income Tax Appeal v. Aryaman Builders &Developers, Nagpur)With
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax, Central Iv v. Roha Dyechem Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Wp(C)/4888/2008 Of Dr. Bhabadev Goswami v. The Commissioner Of Income Tax And Ors
High Court · 2015 · Other
—
Wp(C)/4889/2008 Of Dr. Bhabadev Goswami v. The Commissioner Of Income Tax And Ors
High Court · 2015 · Other
—
Wp(C)/4890/2008 Of Dr. Bhabadev Goswami v. The Commissioner Of Income Tax And Ors
High Court · 2015 · Other
—
Pareshbhai Hasmukhbhai Thakkar v. Assistant Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Ramesh C Prajapati v. Dy. Commissioner Of Income Tax....opponent(S
High Court · 2015 · Allowed
Assessee
Gulmohar Residency v. Assistant Commissioner Of Income Tax
High Court · 2015 · Allowed
Assessee
Ita v. M/S Shree Triveni Foods
High Court · 2015 · Other
—
Itxa/2095/2013 Of The Commissioner Of Income Tax (Central) v. M/S. Kakade Construction Company
High Court · 2015 · Dismissed
Assessee
Itxa/1474/2013 Of The Commissioner Of Income Tax Iii, Thane v. Shri Suresh L. Wadhwa (H.u.f.)
High Court · 2015 · Dismissed
Assessee
Itxa/1041/2013 Of The Commissioner Of Income Tax -15 v. M/S Fortaleza Developers
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Taxcentral Circle Iii,Chennai - 600 034 v. M/S.rajarathinam Constructions (P) Limitedno
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax-Vi v. Vrm India Ltd
High Court · 2015 · Dismissed
Assessee
Commissioner Of Income Tax–Ii, Jodhpur v. M/S P T M Industries, Balotra
High Court · 2015 · Allowed
Revenue
Itxa/462/2013 Of The Commissioner Of Income Tax - Ii v. M/S. Baba Promoters And Developers
High Court · 2015 · Dismissed
Assessee
M/S.om Associates v. Income Tax Officer Ward 1(1), Pune & Ors
High Court · 2015 · Other
—
The Commissioner Of Income Taxchennai v. M/S.light Alloy Products Ltd
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Taxchennai v. M/S.voora Property Developers Pvt. Ltd
High Court · 2015 · Allowed
Revenue
Tca/78/2015 Of Commissioner Of Income Tax v. Mangalam Estates
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax,Chennai v. M/S.colorplus Fashions Pvt. Ltd.,C-10 Industrial Estate,Ambattur, Chennai – 600 058
High Court · 2015 · Allowed
Revenue
Raman & Weil Pvt. Ltd v. Dcit. 1(3) Mumbai & Anr
High Court · 2015 · Allowed
—
The Commissioner Of Income Taxchennai v. Shri.subba Reddy (Huf)"Sukriti"
High Court · 2015 · Allowed
Revenue
The Commissioner Of Income Tax (Central),Nagpur v. M/S Kasliwal Ranwara,215-216, 1[St] Floor, Building
High Court · 2015 · Dismissed
Assessee
The Commissioner Of Income Tax (Central),Nagpur v. M/S Kasliwal Ranwara,215-216, 1[St] Floor, Building
High Court · 2015 · Dismissed
Assessee
Itxa/172/2013 Of Commissioner Of Income Tax-Central-Ii v. Smt. Manju R. Gupta
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. M/S.mahalakshmi Housing
High Court · 2014 · Dismissed
Assessee
Itxa/272/2013 Of The Commissioner Of Income Tax -Ii, Pune v. M/S. Raviraj Kothari Punjabi Associates
High Court · 2014 · Dismissed
Assessee
Itxa/1668/2012 Of Commissioner Of Income Tax, Central - Ii v. M/S. Hardware Engineers And Builders Pvt.ltd
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax-7 v. M/S. Ronch Polymers Pvt. Ltd
High Court · 2014 · Allowed
Revenue
Ita/787/2008 Of Herald Publications Pvt Ltd v. The Assistant Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Itxa/1141/2012 Of The Commissioner Of Income Tax - 6 v. M/S. Atcom Technologies Sltd
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax v. Apex Packing Products Pvt. Ltd
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Tax v. Suzlon Energy Ltd.....opponent(S
High Court · 2014 · Allowed
Revenue
Itxa/1322/2012 Of Commissioner Of Income Tax - 2 v. M/S.tata Petrodyne Ltd
High Court · 2014 · Other
—
Commissioner Of Income Tax Ii v. Shreeji Developers....opponent(S
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax-Ii v. M/S M.m. Park
High Court · 2014 · Dismissed
Assessee
Tca/564/2013 Of Commissioner Of Income Tax v. Shri M.r.rathindran
High Court · 2014 · Dismissed
Assessee
Commissioner Of Income Taxchennai v. M/S.ramaniyam Homes Pvt. Ltd
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Taxcentral Circle, Chennai v. M/S.siddarth Foundations & Housing Limited14, Old
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. R.raveendran4Th Floor, New
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Tax Chennai v. M/S.doshi Housing Ltd., Doshi Towers, 9Th Floor
High Court · 2014 · Dismissed
Assessee
The Commissioner Of Income Taxchennai v. M/S.mahalakshmi Builders
High Court · 2014 · Dismissed
Assessee
Mr. Jehangir H C Jehangir v. The Income Tax Officer 12(3)(1
High Court · 2014 · Allowed
Assessee
Itxa/1391/2012 Of Commissioner Of Income Tax -23, Mumbai v. Sonasha Enterpries
High Court · 2014 · Allowed
Revenue
The Commissioner Of Income Tax -8 v. M/S. Lexi Pens (India) Pvt. Ltd
High Court · 2014 · Allowed
Revenue

Key issues litigated under Section 80IB

Section 80IB case law — FAQs

What does Section 80IB of the Income-tax Act deal with?
Section 80IB relates to Industrial Undertaking Deduction. This page collects 536 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 80IB.
How many case laws are available on Section 80IB?
EaseValue has indexed 536 income-tax judgments citing Section 80IB — each with parties, citation, court, year, outcome and the full order text.
How can Section 80IB judgments help my case?
They show how courts have decided Section 80IB 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.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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