Section 19 of the Income Tax Act

The decision most relied on for Section 19 is Delhi in Commissioner of Income-tax–III v. Shri Vardhman Overseas Ltd. (16 Taxmann.com 350), cited in 10 of the 53 judgments on BharatTax that turn on this section.

Leading authorities on Section 19

Delhi in Commissioner of Income-tax–III v. Shri Vardhman Overseas Ltd.
16 Taxmann.com 350 · 2011 · High Court
10
citing judgments

Section 68 of the Income Tax Act, 1961 does not apply to credit balances brought forward from previous years, as it pertains to fresh credits received during the relevant financial year.

Cheftalk Food and Hospitality Services (P) Ltd. v. Income Tax Officer
165 Taxmann.com 415 · 2024 · High Court
4
citing judgments
Madhuri Sameer Gokhale v. Addl.Joint ITO
172 Taxmann.com 696 · 2025 · High Court
3
citing judgments

Judgments on Section 19

Principal Commissioner of Income Tax Central-3 Delhi vs. Alchemist Life Sciences Ltd

ITA/23/2022HC Delhi03 Feb 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MR. JUSTICE NAVIN CHAWLA

Section 15Section 16Section 18Section 19Section 34Section 37

Mr. Bineesh Kodiyeri vs. Directorate of Enforcement

WP/13261/2020HC Karnataka16 Mar 2021

Bench: The Hon’Ble Mr. Justice Suraj Govindaraj Writ Petition No. 13261 Of 2020 (Gm-Res) Between: Mr. Bineesh Kodiyeri S/O Mr. Kodiyeri Balakrishnan Aged About 37 Years Kootamvilla Lane, Maruthankuzhi Thiruvananthapuram District Kerala State – 695013

Section 19Section 482

Sri Jayaram vs. The State of Karnataka

WP/20316/2019HC Karnataka19 Jan 2021

Bench: ARAVIND KUMAR,B.A.PATIL

Karnataka Lokayuktha Police vs. The State of Karnataka

WP/18777/2018HC Karnataka12 Sept 2019

Bench: The Hon’Ble Mr. Justice Alok Aradhe

Section 12(1)(E)Section 13(2)Section 19

Pr. Commissioner of Income Tax-8 vs. M/S. Sony India Pvt. Ltd

ITA/159/2018HC Delhi09 Feb 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 151Section 19Section 24Section 5

Pr. Commissioner of Income Tax - 17 vs. Satish Chander Sikka

ITA/68/2018HC Delhi22 Jan 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 151Section 19Section 24Section 5

Commissioner of Income Tax (E) vs. Anand Education Society

ITA/147/2017HC Delhi15 Feb 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 19Section 24Section 28

Pr. Commissioner of Income Tax-Delhi-III vs. Diligent Services Private Limited

ITA/210/2016HC Delhi28 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Smt.K. Sowbaghya vs. Union of India

WP/19732/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3Section 44

Smt.K.Sowbaghya vs. Union of India

WP/14649/2014HC Karnataka28 Jan 2016

Bench: ANAND BYRAREDDY

Section 120Section 3Section 44

Commissioner of Customs and C.E.Nagpur vs. M/S. Ispat Industries Ltd

C.A. No.-000637-000637 - 2007Supreme Court07 Oct 2015
Section 4

Commissioner of Customs and C.E.Nagpur vs. M/S. Ispat Industries Ltd

C.A. No.-000637-000637 - 2007Supreme Court07 Oct 2015
Section 4

Sakkubai D/O. Parimalabai vs. State of Karnatka

WP/60278/2011HC Karnataka27 Apr 2015

Bench: ABHAY SHREENIWAS OKA (CJ),RAM MOHAN REDDY

Commnr., Customs & Cent.Excise Aurangabad vs. M/S. Roofit Industries Ltd

Appeal is allowed restoring the order passed by the Adjudicating

C.A. No.-005541-005541 - 2004Supreme Court23 Apr 2015
Section 11ASection 11A(1)Section 35LSection 4

Commnr., Customs & Cent.Excise Aurangabad vs. M/S. Roofit Industries Ltd

Appeal is allowed restoring the order passed by the Adjudicating

C.A. No.-005541-005541 - 2004Supreme Court23 Apr 2015
Section 11ASection 11A(1)Section 35LSection 4

M/S Crompton Greaves Ltd vs. M/S Annapurna Electronics

In the result, the following;

WP/12465/2010HC Karnataka20 Aug 2013

Bench: The Hon’Ble Mr. Justice A S Bopanna

Section 19Section 2Section 34Section 6(2)

Sri P B Rama Murthy I A S vs. The State of Karnataka

WP/2342/2007HC Karnataka01 Jul 2013

Bench: The Hon’Ble Mr. Justice A S Bopanna

Section 13Section 19

Sri Sannarangappa vs. The State of Karnataka

WP/5251/2012HC Karnataka04 Mar 2013

Bench: ANAND BYRAREDDY

Section 15Section 17(1)Section 17(3)Section 19

M/S Steel Authority of India Ltd vs. Sales Tax Officer, Rourkela-I Circle&Ors

The appeal is allowed to the aforesaid extent without any

C.A. No.-004290-004290 - 2008Supreme Court10 Jul 2008

Bench: ARIJIT PASAYAT P. SATHASIVAM

Section 3Section 8Section 8(2)(b)

M/S. Tanna & Modi vs. C.I.T. Mumbai Xxv

The appeal is dismissed

C.A. No.-002696-002696 - 2007Supreme Court17 May 2007

Bench: S.B. SINHA P.K. BALASUBRAMANYAN

For Respondent: C.I.T. Mumbai XXV and Ors
Section 64(2)Section 68(2)