Section 72A of the Income Tax Act

Income-tax Act, 2025: s.116

Section 72A of the Income-tax Act, 1961 corresponds to section 116 (Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc) of the Income-tax Act, 2025.

Read section 116 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

92 judgments on BharatTax turn on Section 72A.

Judgments on Section 72A

Ceat Limited, Mumbai vs. Assisstant Commissioner of Income-Tax, 6(1)(1), Mumbai

ITA 8146/MUM/2025[2020-21]Status: DisposedITAT Mumbai29 Sept 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Vijay MehtaFor Respondent: Assessee by
Section 115BSection 142(1)Section 143(2)Section 143(3)Section 14ASection 35

Neovantage Innovation Park Private Limited, Hyderabad vs. ITO, Ward -16(3), Hyderabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1101/HYD/2026[2022-23]Status: DisposedITAT Hyderabad07 Aug 2026AY 2022-23

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 1101/Hyd/2026 (िनधा"रण वष"/Assessment Year: 2022-23) Neovantage Innovation Vs. Income Tax Officer Park Private Limited, Ward 16(3) Hyderabad Hyderabad Pan: Aakcm4735D (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ca Padam Khincha राज" व "ारा/Revenue By: Smt. Seema Meena, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 30/07/2026 घोषणा की तारीख/Pronouncement: 07/08/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: CA Padam KhinchaFor Respondent: Smt. Seema Meena, CIT(DR)
Section 143(2)Section 143(3)Section 144C(1)Section 144C(5)Section 92CSection 94B

Assistant Commissioner of Income Tax, Kolkata vs. Ginza Industries Limited, Mumbai

In the result, both the appeals of the Revenue and CO of the assessee are dismissed

ITA 902/KOL/2025[2018-19]Status: HeardITAT Kolkata02 Jun 2026AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Mohanlal Jain&For Respondent: S/Shri Sucheta Chattopadhyay Roy &
Section 142(1)Section 143(3)Section 263Section 72A(2)

Assistant Commissioner of Income Tax, Kolkata vs. Ginza Industries Limited, Mumbai

In the result, both the appeals of the Revenue and CO of the assessee are dismissed

ITA 901/KOL/2025[2017-18]Status: HeardITAT Kolkata02 Jun 2026AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Mohanlal Jain&For Respondent: S/Shri Sucheta Chattopadhyay Roy &
Section 142(1)Section 143(3)Section 263Section 72A(2)

Manas Agro Industries and Infrastructure Limited, Mumbai vs. Income Tax Officer - Ward 3(2)(1), Mumbai

In the result, both the appeals filed by the assessee are he result, both the appeals filed by the assessee are he result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 5588/MUM/2025[2018-2019]Status: DisposedITAT Mumbai20 May 2026AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri Hitesh P. Shah (Virtually

Manas Agro Industries and Infrastructure Limited, Mumbai vs. Income Tax Officer - Ward 3(2)(1), Mumbai

In the result, both the appeals filed by the assessee are he result, both the appeals filed by the assessee are he result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 5586/MUM/2025[2017-2018]Status: DisposedITAT Mumbai20 May 2026AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Respondent: Shri Hitesh P. Shah (Virtually

Curia India Private Limited, Hyderabad vs. DCIT, Circle -1(1), Hyderabad

In the result, the appeal filed by the assessee company is partly allowed in terms of our aforesaid observations

ITA 389/HYD/2022[2018-19]Status: DisposedITAT Hyderabad15 May 2026AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.389/Hyd/2022 (िनधा"रण वष"/Assessment Year:2018-19) Curia India Private Vs. Dcit, Limited, Circle-1(1), Hyderabad. Hyderabad. Pan: Aafca1469D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ms Ananya Kapoor, Advocate राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 25/02/2026 घोषणा की तारीख/Date Of 15/05/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 30/06/2022 For The Assessment Year (Ay) 2018-19. The Assessee Company Has Assailed The Impugned Order On The Following Grounds Of Appeal: “Based On The Facts & Circumstances Of The Case & In Law, The Ld. Assessing Officer ("Ld. Ao")/ Ld. Transfer Pricing Officer ("Ld. Tpo")/ Hon'Ble Dispute Resolution Panel ('Hon'Ble Drp') Grossly Erred In -

For Appellant: Ms Ananya Kapoor, AdvocateFor Respondent: Dr. Narendra Kumar Naik
Section 143(3)

Deputy Commissioner of Income Tax, Circle 4(2), New Delhi, I.P.Estate vs. Beacon Higher Education Services Private Limited, Vasant Kunj, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2574/DEL/2024[2017-18]Status: DisposedITAT Delhi11 Feb 2026AY 2017-18

Bench: Shri Vimal Kumar, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

For Appellant: Shri Y K Kapur, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 2Section 250Section 32Section 72A

Beacon Higher Education Services Pvt Ltd, New Delhi vs. ACIT Circle-4(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1867/DEL/2020[2016-17]Status: DisposedITAT Delhi11 Feb 2026AY 2016-17

Bench: Shri Vimal Kumar, Hon’Ble & Mrs. Renu Jauhri, Hon’Ble

For Appellant: Shri Y K Kapur, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 143(3)Section 2Section 250Section 32Section 72A

Dalmia Cement (Bharat) Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

ITA 5417/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Dec 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

Dalmia Cement (Bharat) Ltd., New Delhi vs. ACIT, Central Circle- 26, New Delhi

ITA 5416/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

ACIT Circle 1, Trichy vs. Dalmia Cement Bharat Ltd., Dalmiapuram

ITA 3158/CHNY/2017[2014-15]Status: DisposedITAT Chennai31 Dec 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

ACIT Circle 1, Trichy vs. Dalmia Cement Bharat Ltd., Dalmiapuram

ITA 3157/CHNY/2017[2013-14]Status: DisposedITAT Chennai31 Dec 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

Neovantage Bio-Technology Private Limited, Hyderabad vs. ACIT., Circle 5(1), Hyderabad

In the result, the appeal of the assessee in ITA No

ITA 924/HYD/2024[2020-21]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Respondent: Dr. Narendra Kumar Naik
Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 92C

Neovantage Innovation Park Private Limited, Hyderabad vs. Income-Tax Officer, Ward 16(3), Hyderabad

In the result, the appeal of the assessee in ITA No

ITA 923/HYD/2024[2020-21]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Respondent: Dr. Narendra Kumar Naik
Section 143(2)Section 143(3)Section 144C(5)Section 14ASection 92C

DCIT Circle-3(2)(1), Mumbai vs. Sunjewels Private Limited, Andheri East, Mumbai

In the result, the appeal filed by the assessee and revenue are partly allowed for statistical purpose

ITA 5244/MUM/2024[2014-15]Status: DisposedITAT Mumbai09 May 2025AY 2014-15

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Sunjewels Private Limited Dy. Commissioner Of Income Tax 116, Sdf-Iv, Seepz, Andheri East, – 3(2)(1), Mumbai Room No. 608, 6Th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. Pan/Gir No. Aabce3519L (Appellant) : (Respondent) Dy. Commissioner Of Income Tax – Sunjewels Private Limited 3(2)(1), Mumbai 116, Sdf-Iv, Seepz, Andheri East, Room No. 608, 6Th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. Pan/Gir No. Aabce3519L (Appellant) : (Respondent)

For Appellant: Shri. Ravikanth PathakFor Respondent: Shri. Prashant Barote, Sr. DR
Section 115JSection 143(2)Section 143(3)Section 250Section 72ASection 72A(2)(b)Section 80G

Sunjewels Private Limited, Mumbai vs. Dy. Commissioner of Income Tax - 3(2)(1), Mumbai

In the result, the appeal filed by the assessee and revenue are partly allowed for statistical purpose

ITA 4720/MUM/2024[2014-15]Status: DisposedITAT Mumbai09 May 2025AY 2014-15

Bench: Shri. Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Sunjewels Private Limited Dy. Commissioner Of Income Tax 116, Sdf-Iv, Seepz, Andheri East, – 3(2)(1), Mumbai Room No. 608, 6Th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. Pan/Gir No. Aabce3519L (Appellant) : (Respondent) Dy. Commissioner Of Income Tax – Sunjewels Private Limited 3(2)(1), Mumbai 116, Sdf-Iv, Seepz, Andheri East, Room No. 608, 6Th Floor, Aaykar Mumbai – 400096. Vs. Bhavan, M. K. Road, New Marine Lines, Mumbai – 400020. Pan/Gir No. Aabce3519L (Appellant) : (Respondent)

For Appellant: Shri. Ravikanth PathakFor Respondent: Shri. Prashant Barote, Sr. DR
Section 115JSection 143(2)Section 143(3)Section 250Section 72ASection 72A(2)(b)Section 80G

M/S. Baid Trade Fina Pvt. Ltd., Kolkata vs. ITO, Ward - 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2453/KOL/2024[2021-22]Status: DisposedITAT Kolkata30 Apr 2025AY 2021-22

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2453/Kol/2024 Assessment Year: 2021-2022 M/S. Baid Trade Fina Pvt. Ltd.,……...………Appellant S.S. Chambers, 5, C.R. Avenue, 4Th Floor, Kolkata-700072 [Pan:Aabcb1875A] -Vs.- Income Tax Officer,…………………………….…Respondent Ward-1(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Sujay Sen, Advocate, Appeared On Behalf Of The Assessee Shri Susanta Saha, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: March 10, 2025 Date Of Pronouncing The Order: April 30Th, 2025 O R D E R

Section 115BSection 139(1)Section 143(1)Section 234B

Deputy Commissioner of Income Tax, Circle 4(2), Delhi, I.P.Estate vs. Bureau Veritas Consumer Products Services(India) Pvt. Ltd., Lajpat Nagar

ITA 3158/DEL/2023[2017-18]Status: DisposedITAT Delhi14 Jan 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2013-14] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue Cross Objection No.63/Chny/2018 (Arising Out Of Ita No.3157/Chny2017) [Assessment Year: 2013-14] M/S Dalmia Cement Bharat Ltd. The Assistant Commissioner Of Dalmiapuram, Income Tax, Circle-1, Tamilnadu-621651 Vs Williams Road, Cantonment, Trichy, Tamil Nadu-620001 Pan- Aadca9414C Assessee Revenue [Assessment Year: 2014-15] The Assistant Commissioner Of M/S Dalmia Cement Bharat Ltd. Income Tax, Circle-1, Dalmiapuram, Williams Road, Vs Tamilnadu, 621651 Cantonment, Trichy, Tamil Nadu-620001 Pan-Aadca9414C Assessee Revenue

Section 14ASection 32(1)(iia)

ACIT-1(1)(1), Mumbai. vs. Bennett Property Holdings Company Limited, Mumbai

ITA 557/MUM/2024[2018-19]Status: DisposedITAT Mumbai12 Dec 2024AY 2018-19
Section 10(38)Section 115JSection 143(3)Section 14A(2)Section 32(1)Section 72A(2)Section 72A(4)