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

Chief Commissioner of Income Tax, Bhopal and Ors vs. M/S. Leena Jain and Ors

The appeal is allowed to the aforesaid extent with no orders as to costs

CIVIL APPEAL No. 5074/2006Supreme Court20 Nov 2006

Bench: 2 Judges

Section 19

Commnr. of Central Excise & Customs, A.P vs. Suresh Jhunjhunwala

The appeal is allowed

C.A. No.-001372-001372 - 2006Supreme Court19 Oct 2006
For Respondent: Suresh Jhunjhunwala & Ors
Section 113Section 114Section 125

Calcutta State Transport Corporation vs. Commissioner of Income-Tax, West Bengal

CIVIL APPEAL No. 592/1978Supreme Court29 Feb 1996

Bench: 2 Judges

Section 2(31)(vi)Section 256(1)Section 261

Commissioner of Income Tax, U.P.-II, Lucknow vs. Bazpur Co-Operative Sugar Factory Ltd., Bazpur, District Nainital

In the result, the appeal succeeds and is ailowed with costs

CIVIL APPEAL No. 563/1975Supreme Court06 May 1988

Bench: 2 Judges

Commissioner of Wealth Tax, Kanpur Etc. Etc vs. Chander Sen Etc

CIVIL APPEAL No. 1668/1974Supreme Court16 Jul 1986

Bench: 2 Judges

Section 8

Sashi Prasad Barooah vs. The Agriculture Income-Tax Officer, Shillong, Assam & Ors

CIVIL APPEAL No. 245/1972Supreme Court19 Jan 1977

Bench: 2 Judges

Section 50

T. N. K. Govindarajulu Chetty vs. Commissioner of Income-Tax, Madras

CIVIL APPEAL No. 1425/1966Supreme Court17 Apr 1967

Bench: 3 Judges

The Ahmedabad Mfg. & Calico Printing Co. Ltd vs. S. C. Mehta, Income-Tax Officer and Another

Appeal is dismissed with costs

CIVIL APPEAL No. 139/1962Supreme Court14 Nov 1962

Bench: 5 Judges

Karanpura Development Co., Ltd vs. The Commissioner of Income Tax, West Bengal

CIVIL APPEAL No. 376/1960Supreme Court31 Aug 1961

Bench: 3 Judges

The Commissioner of Excess Profits Tax, Madras vs. N. M. Rayaloo Iyer & Sons

CIVIL APPEAL No. 494/1958Supreme Court08 Dec 1960

Bench: 3 Judges

Nathmal Tolaram vs. Superintendent of Taxes, Dhubri and Another

CIVIL APPEAL No. 196/1958Supreme Court18 Oct 1960

Bench: 5 Judges

Firm of Bhagat Ram Mohanlal vs. The Commissioner of Excess Profits Tax, Madhya Pradesh, Nagpur and Another

In the result, the appeal fails, and is dismissed

CIVIL APPEAL No. 139/1953Supreme Court15 Feb 1956

Bench: 3 Judges

Commissioner of Income-Tax, Bombay City vs. The Century Spinning and Manufacturing Co. Ltd

CIVIL APPEAL No. 157/1952Supreme Court08 Oct 1953

Bench: 5 Judges

For Appellant: P. K. MukherjeeFor Respondent: G. H. Rajadhyaksha
Section 10