Income-tax Act, 1961 · Chapter VI: A · C.-Deductions in respect of certain incomes

Section 80J: [Omitted

The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.

Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 80J

• Independent Schools’ Federation of India (Regd.) v. Union of India and Another
  2022 INSC 87929 August 2022Dismissed
• State of Uttar Pradesh & Ors. v. Atul Kumar Dwivedi & Ors
  2022 INSC 247 January 2022Appeal(s) allowed
• Union of India v. Association of Unified Telecom Service Providers of India Etc.Etc.
  2019 INSC 118724 October 2019Disposed of
• Commissioner of Income Tax, Gujarat v. M/S. Saurashtra Cement Ltd.
  2010 INSC 3999 July 2010Dismissed
• Indian Hotels Co. Ltd. and Ors. v. Income Tax Officer, Mumbai and Ors.
  2000 INSC 3798 August 2000Partly allowed
• Commissioner of Income Tax, Bangalore v. Venkateswara Hatcheries (P) Ltd. Etc. Etc.
  1999 INSC 12924 March 1999Appeal(s) allowed
• Premier Cable Co. Ltd. v. Commissioner of Income Tax, Cochin
  1999 INSC 12823 March 1999Dismissed
• Marshall Sons and Co. (India) Ltd. v. Income Tax Officer
  1996 INSC 139127 November 1996Appeal(s) allowed
• Vijay Mills C'Ompany Limited Etc. Etc. v. State of Gujarat and Ors.
  1992 INSC 3294 December 1992Dismissed
• M/S Lohia Machines Limited and Anr. v. Union of India and Ors.
  1985 INSC 1425 January 1985Dismissed
• Commissioner of Income Tax, Patiala v. Patiala Flour Mills Co. Pvt. Ltd., Patiala
  1978 INSC 2006 October 1978Dismissed