Section 78 of the Income Tax Act

Income-tax Act, 2025: s.119

Section 78 of the Income-tax Act, 1961 corresponds to section 119 (Carry forward and set off of losses not permissible in certain cases) of the Income-tax Act, 2025.

Read section 119 of the 2025 Act

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

44 judgments on BharatTax turn on Section 78.

Judgments on Section 78

Pr Commissioner of Income Tax vs. M/S Medical Relief

ITA/531/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Pr. Commissioner of Income Tax vs. M/S. Medical Relief Society of South Kanara

ITA/536/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260Section 32

Pr.Commissioner of vs. M/S Sackhumvit Trust

ITA/394/2018HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32Section 70

Pr. Commissioner of Income Tax vs. M/S. Medical Relief Society of South Kanara

ITA/537/2017HC Karnataka14 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 11Section 15Section 260Section 32

Ramesh Kocha, Mumbai vs. ITO 24(3)(4), Mumbai

Appeal stands allowed for statistical purposes

ITA 1379/MUM/2017[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Dharmesh Shah,Ld.ARFor Respondent: N.Hemalatha, Ld. DR
Section 143(3)

Official Liquidator of

CA/11/2018HC Karnataka17 Jan 2018

Bench: A.S.BOPANNA

Section 11Section 15Section 260Section 32Section 70

The Assistant Commissioner of Income Tax (Exemption0 Circle- 1, Mangalore vs. M/S Anjuman E Islams, Hubli

In the result, appeals of the Revenue are dismissed

ITA 1702/BANG/2017[2011-12]Status: DisposedITAT Bangalore22 Dec 2017AY 2011-12

Bench: Shri Sunil Kumar Yadav

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. Kumar Ajith, Additional CIT
Section 10(2)Section 11Section 15Section 35Section 35(1)(iv)Section 70

Income Tax Officer(Exemptions), Bangalore vs. Shradda Trust, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1810/BANG/2016[2012-13]Status: DisposedITAT Bangalore10 Nov 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year :2012-13

For Appellant: NoneFor Respondent: Smt. Padmameenakshi, JCIT (DR)
Section 10(2)Section 11Section 11(1)Section 11(1)(a)Section 11(2)Section 11(3)Section 35Section 35(1)(iv)

ITO, Bangalore vs. Sri. Vidya Mandir Education Society, Bangalore

In the result the appeal of the revenue is dismissed

ITA 708/BANG/2016[2010-11]Status: DisposedITAT Bangalore31 May 2017AY 2010-11

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Smt. Swapna Das, JCIT(DR)
Section 11Section 11(1)Section 11(1)(d)Section 15Section 70

M/S. Berger Paints India Ltd vs. C. I. T. Delhi-V

CIVIL APPEAL No. 2162/2007Supreme Court28 Mar 2017

Bench: 2 Judges

Section 143Section 143(2)Section 35DSection 35D(3)(b)

M/S Ashok Kumar Bachawar (HUF) vs. Union of India

WP/106714/2016HC Karnataka23 Sept 2016

Bench: The Hon’Ble Mr.Justice P.S.Dinesh Kumar Writ Petition No. 106714/2016 (T-Tar) & Writ Petition No.106796/2016 Between : M/S. Ashok Kumar Bachawat (Huf) Plot No.4, Adarsha Colony, Radio Park, Bellary-583101, Karnataka (Represented By Mr.Ashok Kumar Bachawat S/O Shir. Bhikarechand Bachawat Karta Of Huf Aged About 58 Years). ... Petitioner (By Sri B. G. Chidananda Urs, Advocate) & : 1. Union Of India Ministry Of Finance Represented By Its Secretary, North Block, New Delhi-110001 2. The Commissioner Of Central Excise No.71, Club Road, Belgaum-590001 3. The Joint Commissioner Of Service Tax Office Of The Commissioner Of Central Excise No.71, Club Road, Belgaum-590001. ... Respondents These Writ Petitions Are Filed Under Articles 226 & 227 Of The Constitution Of India, Praying To Quash The Impugned Order Dated 29.02.2016/04.03.2016 Is Enclosed As Annexure-D, Passed By Respondent No.3.

Section 67Section 73(2)Section 75Section 77(2)Section 78

DCIT, Bangalore vs. Federation of Karnataka Chambers of Commerce & Industry, Bangalore

In the result, the appeal filed by the Department is dismissed

ITA 386/BANG/2016[2006-07]Status: DisposedITAT Bangalore16 Sept 2016AY 2006-07

Bench: Smt. Asha Vijayaraghavanita No.386 /Bang/2016 (Asst. Year 2006-07)

For Appellant: Shri DK Jha, Addl. CITFor Respondent: Shri AC Raju, C.A
Section 1(1)(a)Section 11Section 11(1)(d)Section 15Section 154Section 70

Credit Suisse Business Analystics (India) Private Limited, Mumbai vs. Asstt.CIT- 15(1)(2), Mumbai

ITA 993/MUM/2015[2010-11]Status: DisposedITAT Mumbai05 Aug 2016AY 2010-11
For Appellant: Shri F.V. IraniFor Respondent: Shri Manjunath Swamy-DR
Section 143Section 254(1)Section 56Section 56(1)Section 78

ITO, Meerut vs. M/S. H.L. Warehousing Corporation, Meerut

In the result, assessee’s appeal is dismissed

ITA 2922/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Mar 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh:

For Appellant: NoneFor Respondent: Shri V.R. Sonbhadra Sr. DR

ITO, Meerut vs. M/S. H.L. Warehousing Corporation, Meerut

In the result, assessee’s appeal is dismissed

ITA 2921/DEL/2015[2003-04]Status: DisposedITAT Delhi15 Mar 2016AY 2003-04

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh:

For Appellant: NoneFor Respondent: Shri V.R. Sonbhadra Sr. DR

H L Warehousing Corporation, Meerut vs. ACIT, Meerut

In the result, assessee’s appeal is dismissed

ITA 2387/DEL/2015[2004-05]Status: DisposedITAT Delhi15 Mar 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh:

For Appellant: NoneFor Respondent: Shri V.R. Sonbhadra Sr. DR

H L Warehousing Corporation, Meerut vs. ACIT, Meerut

In the result, assessee’s appeal is dismissed

ITA 2386/DEL/2015[2003-04]Status: DisposedITAT Delhi15 Mar 2016AY 2003-04

Bench: Shri S.V. Mehrotra : & Shri Kuldip Singh:

For Appellant: NoneFor Respondent: Shri V.R. Sonbhadra Sr. DR

The Pr. Commissioner of Income Tax-3 vs. Dlf Utilities Ltd

ITA/31/2016HC Delhi18 Jan 2016

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

Section 11ASection 78Section 78(1)

Kiran Omprakash Goneka, Mumbai vs. ACIT Cen Cir 14, Mumbai

The appeal of the assessee is partly allowed for statistical purposes

ITA 5566/MUM/2012[2008-09]Status: DisposedITAT Mumbai07 Dec 2015AY 2008-09

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Shri Hero Rai, A.RFor Respondent: Shri Anand Mohan, CIT
Section 132Section 153ASection 2(22)(e)Section 222

Kiran Omprakash Goneka, Mumbai vs. ACIT Cen Cir 14, Mumbai

The appeal of the assessee is partly allowed for statistical purposes

ITA 5565/MUM/2012[2005-06]Status: DisposedITAT Mumbai07 Dec 2015AY 2005-06

Bench: Shri Shailendra Kumar Yadav & Shri Rajesh Kumar.

For Appellant: Shri Hero Rai, A.RFor Respondent: Shri Anand Mohan, CIT
Section 132Section 153ASection 2(22)(e)Section 222