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

DCIT, New Delhi vs. M/S. Deepsons Southend, New Delhi

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 3710/DEL/2013[2009-10]Status: DisposedITAT Delhi30 Oct 2015AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Smt. Parwinder Kaur, Sr. DRFor Respondent: Sh. Prakash Yadav, Adv. &

Section 142(1)Section 143(1)Section 143(2)Section 36(1)(iii)Section 68

Commissioner of Service Tax vs. Delhi Gym Khana Club Ltd

CEAC/5/2009HC Delhi28 Aug 2009

Section 35

Smt. Saroj Aggarwal vs. Commissioner of Income Tax, U.P

CIVIL APPEAL No. 542/1974Supreme Court30 Sept 1985

Bench: 2 Judges

Section 256(2)Section 35Section 70Section 78(2)

Bharat Fire and General Insurance Co. Ltd. New Delhi vs. The Commissioner of Income Tax, New Delhi

In the result, we agree with the High Court that the ans-

CIVIL APPEAL No. 613/1963Supreme Court02 Apr 1964

Bench: 3 Judges