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Income-tax Act · Case Law

Section 72 Income Tax Case Law — Set-off & Carry Forward of Losses

Browse 158 Income-tax Appellate Tribunal, High Court and Supreme Court judgments that deal with Section 72 (Set-off & Carry Forward of Losses) of the Income-tax Act. Each ruling shows the parties, citation, court, year and who it went in favour of — with the full order text. Use them to understand how Section 72 has been interpreted and to support a notice reply, appeal or assessment.

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Judgments on Section 72 (showing 158 of 158)

M/S New Noble Educational Society v. The Chief Commissioner Of Income Tax 1 And Anr
Supreme Court · 2022 · [2022] 18 S.C.R. 1082 · Dismissed
Revenue
Rajasthan R.s.s. & Ginning Mills Fed. Ltd v. Dy. Commissioner Of Income Tax, Jaipur
Supreme Court · 2014 · [2014] 7 S.C.R. 336 · Dismissed
Revenue
Malayala Manorama Co. Ltd v. Commissioner Of Income Tax, Trivandrum
Supreme Court · 2008 · [2008] 6 S.C.R. 211 · Allowed
Assessee
Smt. Saroj Aggarwal v. Commissioner Of Income Tax,U.p
Supreme Court · 1985 · [1985] SUPP. 3 S.C.R. 209 · Allowed
Assessee
H. D. Devasia & Co., Kerala v. Commissioner Of Income Tax, Kerala
Supreme Court · 1979 · [1979] 3 S.C.R. 1271 · Dismissed
Revenue
M/S.bojaraj Textile Mills Ltd,Sitalakshmi Mills Premises,Tirunagar,Madurai 625 006 v. The Assistant Commissioner Of Income Tax,Madurai
High Court · 2025 · Allowed
Assessee
M/S.prime Urban Development India Ltd,83, 3[Rd] Floor, Plot v. The Assistant Commissioner Of Income Tax,Circle – I,Tirupur
High Court · 2025 · Other
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The Dy. Commissioner Of Income Tax, 1(1) Raipur, Chhattisgarh v. Raipur Development Authority, Bajrang Market, G.e. Road, Raipur,Chhattisgarh
High Court · 2025 · Dismissed
Assessee
This Court While Answering An Identical Circumstance Under The Black Money (Undisclosed Foreign Income And Assets) Imposition Of Tax Act, 2015 Has In The Case O v. Income Tax Department[1], Held As Follows
High Court · 2025 · Allowed
Assessee
Pmv Maltings Pvt Ltd v. Dy. Commissioner Of Income Tax, Circle 19(1) & Anr
High Court · 2025 · Other
—
Crl.p/101368/2019 Of Smt.dhanashree Ravindra Pandit v. The Income Tax Department
High Court · 2024 · Allowed
Assessee
Principal Commissioner Of Income Tax, Kolkata-Iii, Kolkata v. M/S. West Bengal Fisheries Corporation Ltd
High Court · 2024 · Allowed
Revenue
Wp/201890/2015 Of M/S Shilpa Medicare Limited v. The Commissioner Of Income Tax Kalaburagi And Ors
High Court · 2024 · Allowed
Assessee
Emec Pvt. Ltd v. Commissioner Of Income Tax-Iii, Kolkata
High Court · 2024 · Allowed
Assessee
The Commissioner Of Income Tax - International Taxation -3 v. Technip France Sas
High Court · 2024 · Allowed
Revenue
Delhi-1 v. M/S Burda Druck India Pvt. Ltd
High Court · 2023 · Other
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Itxa/853/2018 Of Bond Safety Belts (Dissolved) v. The Deputy Commissioner Of Income Tax Circle 12 (2)
High Court · 2023 · Other
—
Wp/1410/2022 Of Hindoostan Mills Ltd v. Deputy Commissioner Of Income - Tax. 2(1)(1) And 3 Ors
High Court · 2023 · Allowed
Assessee
Perianaickenpalayam,Coimbatore – 641 020 v. The Assistant Commissioner Of Income Tax
High Court · 2023 · Dismissed
Revenue
Follows v. Cit 255 Itr 273 (Sc). We,Therefore, Find No Merit In The Submission Of Theassessee And Uphold The Order Ofthe Ld. Cit [A
High Court · 2022 · Allowed
Assessee
Wp/10937/2022 Of M/S.spartek Ceramics India Limited v. The Additional Joint Deputy Assistant Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Itat/223/2003 M/S. Banmila Commotrade Pvt. Ltd v. Commissioner Of Income Tax (Appeals)-I, Kolkata & Anr
High Court · 2022 · Dismissed
Revenue
Ita/15/2021 Of Bhima Jewellers v. Commissioner Of Income Tax
High Court · 2022 · Allowed
Assessee
Souvenir Developers (I) Pvt. Ltd.shop v. The Union Of Indiathrough Assistant Commissioner Of Income Tax, Circle-3(1), Dhule
High Court · 2022 · Allowed
Assessee
M/S. Reiter Lmw Machinery Limitedsulur Railway Feeder Roadmuthugoundenpudurcoimbatore - 641 406 v. The Assistant Commissioner Of Income Taxcompany Circle I (1)Chennai
High Court · 2022 · Other
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Reference Is Made To The Judgement Of Thesupreme Court In The Case Of Commissioner Of Incometax And Others v. Mahindra And Mahindra And Others(144 Itr 225) That Considered A Challenge To Section72 A. The Following Paragraph From The Judgement Inmahindra's Case Has Been
High Court · 2022 · Allowed
Revenue
Reference Is Made To The Judgement Of Thesupreme Court In The Case Of Commissioner Of Incometax And Others v. Mahindra And Mahindra And Others(144 Itr 225) That Considered A Challenge To Section72 A. The Following Paragraph From The Judgement Inmahindra's Case Has Been
High Court · 2022 · Allowed
Revenue
M/S.morarjee Textiles Limited v. Assistant Commissioner Of Income Tax 6(3),Mumbai And Others
High Court · 2022 · Allowed
Assessee
Wp/4/2022 Of Bennett Coleman And Company Ltd v. Deputy Commissioner Of Income Tax Circle- 1 (1) (1) Mumbai And 3 Ors
High Court · 2022 · Allowed
Assessee
Commissioner Of Income Tax, (Largetaxpayers Units), Kolkata v. M/S. Hindustan Copper Limited
High Court · 2021 · Allowed
Revenue
In Itat/162/2017 Principal Commissioner Of Income Tax, Kolkata-4, Kolkata v. M/S. Jct Limited
High Court · 2021 · Allowed
Revenue
Ita/273/2018 Of The Pr. Commissioner Of Income-Tax v. M/S. Electronics And Controls
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax – 3, …Appellantmumbai v. Galiakot Containers Pvt. Ltd. Mumbai
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.dcm Hyundai Limited
High Court · 2021 · Allowed
Revenue
It Is Not In Dispute That The Substantial Questions Of Lawframed For Consideration Have Been Answered Against The Revenuein The Case Of Cit v. Sanmar Speciality Chemicals Ltd.[T.c.a
High Court · 2021 · Allowed
Revenue
The Commissioner Of Income Tax,Chennai v. M/S.best & Crompton Engineering Ltd.,28, Industrial Estate,Ambattur, Chennai-600 098
High Court · 2021 · Allowed
Revenue
Law That Arise For Consideration In The Above Appeal Has Alreadybeen Decided Against The Revenue And In Favour Of The Assesseein The Judgment Dated 06.07.2021 M v. M/S.kmc Specialityhospitals India Ltd., (Formerly Sea Horse Hospitals P. Ltd.,)
High Court · 2021 · Dismissed
Assessee
The Commissioner Of Income Tax,Trichy v. M/S.kmc Speciality Hospitals India Ltd.,(Formerly Sea Horse Hospitals P. Ltd.,)
High Court · 2021 · Dismissed
Assessee
Ita/27/2019 Of The Pr. Commissioner Of Income Tax v. The Principal Commissioner Of Income Tax Has Finally Passed An Order On 30.3.2015 Against The Assessee And Thereafter, An Appeal Was Preferred Before The Income
High Court · 2021 · Allowed
—
Ita/727/2017 Of M/S. Marmon Food And Beverage Technologies India v. The Income Tax Officer
High Court · 2021 · Allowed
Assessee
Ms. Linhares At The Outset Submits That The Itat's Impugnedorder Is Contrary To The Decision Of The Special Bench Of The Itat Atbengaluru In Case Of Nandi Steel v. Alcon Developers
High Court · 2021 · Allowed
—
Tax Case Appeal v. The Assistant Commissioner Of Income Tax,Central Circle I (2),Chennai - 600 034
High Court · 2021 · Allowed
Assessee
Forward Of Losses Under Section 72 Of The Act. In Supportof Aforesaid Submissions, Learned Senior Counsel Hasreferred To Judgment Of Delhi High Court Dated14.05 v. Moser Baer Indialtd1 A7Commissioner Of Income Tax Vs, Ranapolycot Ltd.', 347 Itr 466 (P&H)And Decision Of Supreme Court In‘commissioner Of I
High Court · 2020 · Dismissed
—
Ita/431/2012 Of The Commissioner Of Income-Tax v. M/S. Indus Fila Ltd
High Court · 2020 · Allowed
Revenue
The Revenue Is Before Us By Referring To The Decision Ofthe High Court Of Calcutta In The Case Of Peerless Generalfinance & Investment Co. Ltd v. For Better Appreciation, We Quote Paragraphs 30.1 To 30.5Of The Said Circular As Hereunder :“30.1 Under The Existing Provisions Ofsection 32 Of The Income-Tax A
High Court · 2020 · Dismissed
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This Should Be Paid As Per Demand Notice Enclosed.the Following Losses Are Allowed To Be Carried Forward:s.i.no.a.ybusiness Lossdepreciatiset-Offbalanceon On Lo v. The Assessee Challenging The Legality Of The Impugnedorder Passed By The Income Tax Appellate Tribunal Has Filed Thisappeal And In The Memorandum Of Grounds Of
High Court · 2020 · Allowed
Assessee
Vodafone Essar Gujarat Limited v. Assistant Commissioner Of Income Tax Circle-8
High Court · 2020 · Allowed
Assessee
M/S.sanmar Speciality Chemicals Limited(Formerly Known As M/S.sanmar Electronics Corporation Ltd) v. The Deputy Commissioner Of Income Taxcompany Circle-Iii (4)Chennai
High Court · 2020 · Allowed
Assessee
The Commissioner Of Income Tax-Iicoimbatore v. M/S.lakshmi Machine Works Ltd.,Perianaickenpalayam,Coimbatore - 641 020
High Court · 2020 · Dismissed
Assessee
Tc/2117/2008 Of Cairn Energy India Pvt.ltd v. The Joint Commissioner Of Income Tax] 1/40
High Court · 2020 · Allowed
Assessee
In “Genpact India Private Limited v. Deputy Commissioner Of Income Tax (Civil Appeal
High Court · 2019 · Other
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Travel Designer India Pvt Ltd v. Deputy Commissioner Of Income Tax
High Court · 2019 · Allowed
Assessee
Sca/13924/2018 Of Kunal Structure (India) Private Limited v. Dy. Commissioner Of Income Tax, Circle 2(1)(2)
High Court · 2019 · Allowed
Assessee
Principal Commissioner Of Income Tax, Central v. Income Tax Settlement Commission
High Court · 2019 · Dismissed
—
Wp/2825/2019 Of Samir Narain Bhojwani v. Deputy Commissioner Of Income-Tax, Central Circle 3(4), Mumbai And 2 Ors
High Court · 2019 · Other
—
Tca/90/2009 Of Alankar Business Corpn Ltd v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
Ita/35/2014 Of M/S Concert Capital Ltd v. The Income Tax Officer
High Court · 2019 · Allowed
Assessee
The Tribunal While Considering The Appeal Had Reliedon Its Own Decision In M/S Beema Jewels v. The Tribunal Also Relied On A Judgment Of The Gujarat
High Court · 2019 · Allowed
—
Ita/1231/2009 Of The Commissioner Of Income Tax v. Harrisons Malayalam Financial Services Ltd
High Court · 2019 · Allowed
Revenue
Pg 1 Of 4 v. Deputy Commissioner Of Income-Tax Reported In 354Itr 244 (Gujarat
High Court · 2019 · Allowed
Assessee
Ita/237/2012 Of The Commissioner Of Income Tax v. Kerala State Construction Corporation Ltd
High Court · 2019 · Allowed
Revenue
Bishnu Krishna Shrestha v. Commissioner Of Income Tax Appeals-Iii, Jaipur , Havinghis Office At Statue Circle, Bhagwan Das Road, Cscheme, Jaipur, Rajasthan
High Court · 2018 · Dismissed
Revenue
Pr. Commissioner Of Income Tax - 2 v. British Motor Car Co. (1934) Ltd
High Court · 2018 · Dismissed
Assessee
Rc/81/1993 Of A.foundary And Machine Co.ltd.,Hyd v. Comnr.income Tax,A.p.hyd
High Court · 2017 · Allowed
Assessee
The Pr. Commissioner Of Income Tax Alwar v. M/S Khaitan Chemicals Limited, B-522,, Industrial Area, Bhiwadi, Alwar
High Court · 2017 · Allowed
Revenue
Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Brig. Sh. P S Kapoor, B-30B, Govind Nagar, Adarsh Nagar, Jaipur
High Court · 2017 · Allowed
Revenue
M/S. Chhattisgarh State Civil Supplies Corporation, Daga Complex, Kutchery Chowk, Raipur v. Commissioner Of Income Tax, Raipur
High Court · 2017 · Allowed
Assessee
Rasiklal M. Parikh v. Assistant Commissioner Of Income Tax-19(2), Mumbai
High Court · 2017 · Other
—
Itxa/1493/2014 Of The Commissioner Of Income Tax-5 v. Hickson And Dadajee Pvt.ltd
High Court · 2017 · Allowed
Revenue
Silvar Oak, C-4, Sawai Jaisingh High-Way, Jaipur v. The Commissioner Of Income Tax-I, Ncrb, Statute Circle, Jaipur
High Court · 2017 · Dismissed
Revenue
+W.p.(C) 8162/2010Hcl Technologies Ltd v. Asst Commissioner Of Income Tax & Anr
High Court · 2016 · Allowed
Assessee
Whether In The Facts And Circumstances Of The Case, The Orderof Hon’ble Itat Is Perverse In Law In Quashing The Orderunder Section 263 Ignoring The Decision Of v. M/S Abhishek§Of Hon’ble Itat Is Perverse In Law In Quashing The Orderunder Section 263 Ignoring The Decision Of Hon’ble Punjab And.haryana High Court In Case Of
High Court · 2016 · Allowed
—
M/S. Sundaram Finance Limited v. The Deputy Commissioner Of Income Tax Special Range Ii, Chennai
High Court · 2016 · Allowed
Assessee
M/S.ashok Leyland Ltd.,Chennai-1 v. The Assistant Commissioner Ofincome Tax, Company Circle-I(1),Chennai-34
High Court · 2016 · Dismissed
Revenue
M/S. Pvp Ventures Limited,Rep. By Its Head -Finance & Accounts Mr.s.kannan, Krm Centre, 9Th Floor v. The Deputy Commissioner Of Income Tax, Corporate Circle 5(2)
High Court · 2015 · Allowed
Assessee
Thomson Press (India) Ltd v. Commissioner Of Income Tax-Ii
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax (C)-I v. Mgf Automobiles Ltd
High Court · 2015 · Dismissed
Assessee
We Have Heard The Arguments Of Sri.a.shankar v. Volkart Brothersand Others Reported In 1971 (82) Itr 50 Co
High Court · 2015 · Allowed
—
Commissioner Of Income Taxchennai v. M/S.shriram Investment Ltd
High Court · 2015 · Other
—
M/S.pvp Ventures Limited,A Limited Company,Rep. By Its Head – Finance & Accounts,Mr.s.kannan v. The Assistant Commissioner Of Income Tax Companycircle 5(2)
High Court · 2015 · Dismissed
Revenue
Ita/212/2015 Of Commissioner Of Income Tax-V v. Qualcomm India Pvt.ltd
High Court · 2015 · Allowed
Revenue
Itxa.1336&1376.2013.902.Doc v. Galaxy Surfactants Ltd. (Itxa
High Court · 2015 · Allowed
—
Cit v. Kei Industries Ltd
High Court · 2015 · Allowed
Revenue
Srei Infrastructure Finance Ltd v. Additional Commissioner Of Income Tax
High Court · 2015 · Dismissed
Revenue
Thermal Nagar, Tuticorin v. The Assistant Commissioner Of Income Taxcircle - I(1), Tuticorin
High Court · 2015 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Kelvinator Of India Ltd. …Respondentthrough Mr. Ajay Vohra, Sr. Advocate With Ms. Kavita Jha And Mr. Vaibhav Kulkarni, Advocates. Ita
High Court · 2015 · Other
—
Itxa-1534-12.Doc v. Uday Kambli
High Court · 2014 · Dismissed
—
Itta/47/2004 Of Km/S. Melville Finest Ltd v. Joint Commissioner Of Income Tax
High Court · 2014 · Dismissed
Revenue
Commissioner Of Income Tax v. O/Taxap/378/2002 Judgment
High Court · 2014 · Dismissed
Assessee
Vinay Oil Mill v. Income-Tax Officer....opponent(S
High Court · 2014 · Allowed
Assessee
Court In The Case Of Commissioner Of Income-Tax v. Nirma Ltd. Reported In [20
High Court · 2014 · Allowed
Revenue
Itta/100/2003 Of Commissioner Of Income Tax(Central) v. Commissioner Of Income-Tax[[1]] ~~.~~
High Court · 2014 · Dismissed
—
Ita/829/2008 Of The Commissioner Of Income Tax v. M/S First Securities Pvt Ltd
High Court · 2014 · Allowed
Revenue
Shri v. Ananth Kumarprop, Biligiri Granitesb.r.hills Road
High Court · 2014 · Allowed
—
Ita/218/2008 Of The Jindal Aluminium Limited v. The Deputy Commissioner Of Income Tax
High Court · 2014 · Allowed
Assessee
Ausom Enterprises Ltd v. Deputy Commissioner Of Income Tax Or His Sucessor To Office & 1
High Court · 2014 · Allowed
Assessee
The Issue Involved In The Said Appeal Relates To Theaddition Made By The Assessing Officer Under Section 68 Ofthe Act As Business Income. The Administrativecomm v. Commissioner Of Income Tax[35 Itr 416 (Sc)] And Found That It Is Not Unreasonable To
High Court · 2014 · Allowed
Assessee
The Tribunal Considered Such Question In Light Of A Decision Of Bombay High Court In Case Of Commissioner Of Income Tax v. Black And Veatch Consulting Pvt. Ltd. Reported In [2012] 348 Itr 72 (Bom) And Decided The Issue In Favour Of The Assessee
High Court · 2014 · Allowed
Revenue
Commissioner Of Income Tax I v. Itegra Engineering India Ltd
High Court · 2013 · Allowed
Revenue
Rc/78/1998 Of M/S Deccan Cements Ltd. Hyd v. Commissioneer Of Income Tax Ap.i Hyd
High Court · 2013 · Allowed
Assessee
Case Of Commissioner Of Income Tax v. Yokogawa India Limited[[1]], Andalso The Decision Of The Delhi High Court In Case Of Cit V. Teitechnologies Pvt. Ltd.[[2
High Court · 2013 · Allowed
—
Honourable Mr.justice M.r. Shah Sd v. Assistant Commissioner Of Income Tax (Osd)....Opponent(S
High Court · 2013 · Allowed
Assessee
Kamakshy Sekhar Proprietrix,Star Debt v. Menon Smt.meera V.menon Sri.mahesh V.menon
High Court · 2013 · Other
—
Commissioner Of Income Tax, Shimla v. M/S Him Teknoforge Ltd. Sai Road, Baddi, Distt. Solan
High Court · 2012 · Other
—
Ita/1007/2006 Of The Commissioner Of Income Tax v. M/S Karnataka State Electronics Devt Corpn Ltd
High Court · 2012 · Dismissed
Assessee
M/S Lavish Apartment (P.) Ltd v. Asst. Commissioner Of Income Tax
High Court · 2012 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Kribhco …
High Court · 2012 · Allowed
Revenue
Govt. Of India (Deptt Of Revenue) Director General Of Income Tax And Anr v. M/S Orient Vegetax Pro Ltd And Ors Through
High Court · 2012 · Dismissed
Assessee
The Commissioner Of Income Tax-10 v. Black & Veatch Consulting Pvt.ltd
High Court · 2012 · Allowed
Revenue
By Advs.sri.arikkat Vijayan Menon Sri.harisankar v. Menon Smt.meera V.menon Sri.mahesh V.menon
High Court · 2012 · Dismissed
—
The Commissioner Of Income Taxpetitioneraayakar Bhavan, Near Holy Cross School, Cantonment, Aurangabad v. The Basmath Taluka Kharedi Vikri Sangh Respondentsbasamathnagar, Dist-Hingoli
High Court · 2012 · Allowed
Revenue
The Commissioner Of Income Tax - 3 v. M/S. Darshan Securities Pvt. Ltd
High Court · 2012 · Dismissed
Assessee
Mr. Ajay Vohra, Advocate With Ms. Kavita Jha, Advocate And Mr. Somnath Shukla, Advocates v. Commissioner Of Income Tax, New Delhi
High Court · 2011 · Allowed
Assessee
Ita/86/2011 Of M/S.prima Agro Ltd v. The Commissioner Of Income Tax,Ernakulam
High Court · 2011 · Allowed
Assessee
Arcotech Ltd v. Director Of Income Tax (Recovery) & Ors
High Court · 2011 · Other
—
Commissioner Of Income Tax (In All Cases v. M/S.kriti Resorts Pvt. Ltd. (In All Cases
High Court · 2011 · Allowed
Revenue
Indglonal Investment&Finance Ltd.&Anr v. Income Tax Officer Ward
High Court · 2011 · Allowed
Assessee
Commissioner Of Income Tax v. M/S. Nalwa Investments Ltd
High Court · 2011 · Allowed
Revenue
The Commissioner Of Income Tax-I,Chennai v. M/S Apollo Hospital Enterprises
High Court · 2011 · Dismissed
Assessee
Itxa/1539/2010 Of The Commissioner Of Income Tax -Central Iv Mumbai v. Bharat R. Ruia Huf
High Court · 2011 · Other
—
Commissioner Of Income Tax v. Govind Nagar Sugar Limited ……
High Court · 2011 · Allowed
Revenue
The Nakodar Cooperative Sugarmills, Ltd., Nakodar v. Commissioner Of Income Tax-Ii,Jalandhar And Another
High Court · 2011 · Allowed
Assessee
Commissioner Of Income-Tax, Hisar v. G.t.m. Synthetics Ltd., Sirsa
High Court · 2011 · Allowed
Revenue
Commissioner Of Income Tax, Delhi-Xi v. M/S. Aero Club
High Court · 2010 · Other
—
Commissioner Of Income Tax, Delhi-Viii v. Indian Farmers Fertilizers Co-Op. Ltd
High Court · 2010 · Other
—
Appellant v. Sumi Motherson Innovative Engineering Ltd
High Court · 2010 · Other
—
Commissioner Of Income Tax, Vijayawada v. $ M/S. Swarna Bar & Restaurant
High Court · 2010 · Allowed
Revenue
Joginder Paul (Huf) Throughkarta Rajiv Gupta v. Commissioner Of Income-Tax,Ludhiana
High Court · 2010 · Allowed
Assessee
Commissioner Of Income Tax v. M/S Delhi Faridabad Textiles Pvt. Ltd
High Court · 2010 · Dismissed
Assessee
The Commissioner Of Income Tax-3 v. Lokmat Newspapers Pvt.ltd
High Court · 2010 · Dismissed
Assessee
Commissioner Of Income Tax v. Gora Mal Hari Ram Ltd
High Court · 2010 · Other
—
Commissioner Of Income Tax v. M/S Premium Taxcons Pvt. Ltd
High Court · 2009 · Dismissed
Assessee
It Is Now Well Settled That The Term "Escaped Assessment" Includes Both Non-Assessment And Under Assessment. (See Tax Officer-Cum-Regional Transport Officer v. Chargeable To Tax Have Been Under Assessed And (Ii) That He Must Also Have Reason To Believe
High Court · 2009 · Dismissed
—
Societies Act, 1960 v. Income Tax Officer,Ward 1(7), Pune, Having His Office At Aayakar Bhavan
High Court · 2009 · Other
—
Societies Act, 1960 v. Income Tax Officer,Ward 1(7), Pune, Having His Office At Aayakar Bhavan
High Court · 2009 · Other
—
Ita/120/2007 Of M/S Steel And Industrial Forgings Ltd v. The Asst. Commissioner Of Income Tax
High Court · 2009 · Other
—
Against The Order Dated 29.11.1990 Passed By Judicial Member, Income Tax Appellate Tribunal, Patna Bench, Patna In R.a v. Mr. S.k.sharan, Advocate
High Court · 2008 · Allowed
Revenue
Dabur India Limited v. Commissioner Of Income Tax
High Court · 2008 · Dismissed
Revenue
Mahalaxmi Fabric Mills Ltd v. Assistant Commissioner Of Income Tax - Respondent =========================================
High Court · 2008 · Allowed
Assessee
The Commissioner Of Income Tax -Iii,Ludhiana v. M/S Nahar Export Ltd
High Court · 2008 · Dismissed
Assessee
The Assistant Commissioner Of Income-Tax, Company Cirlce -I (1), Aakayar Bhavan - New Block Sixth Floor, 121 Mahatma Gandhi Road, Chennai v. Apollo Hospitals Enterprises Limited
High Court · 2008 · Allowed
Revenue
The Eligibility Conditions And That Their Case Falls v. The
High Court · 2008 · Other
—
Commissioner Of Income Tax v. Vishwa Bhushan Banta
High Court · 2007 · Allowed
Revenue
The Assessee Placed Reliance On The Decision Of The Supreme Court Reported In 32 Itr 688 (United Commercial Bank Ltd v. The Revenue Preferred An Appeal To The Income Tax
High Court · 2007 · Allowed
Assessee
Commissioner Of Income Tax v. M/S. Moser Baer India Limited
High Court · 2007 · Other
—
Https://Hcservices.ecourts.gov.in/Hcservices v. Shirke Constructionequipment Ltd. [ 246 I.t.r. 429], Allowed The Claim Of Theassessee. Against The Said Order Of The Tribunal, The Revenue Hascome Forward With
High Court · 2007 · Allowed
Assessee
The Commissioner Of Income Taxtamil Nadu-I, Madras v. M/S.viswas Footwear Companylimited, A-2 Iii Phase Guindyindustrial Estate, Chennai
High Court · 2007 · Allowed
Revenue
M/S. Tamilnadu Magnesite Ltd v. The Deputy Commissioner Of Income Tax Special Range, Salem
High Court · 2007 · Allowed
Assessee
The Learned Standing Counsel For The Revenue Submitted That Theissue Involved In This Appeal Is Answered In Favour Of The Revenue By Thedecision Of This Court I v. Fab Exports Pvt. Ltd., [2002] 258 Itr 56
High Court · 2007 · Allowed
Revenue
Itr/292/1994 v. Commissioner Of Income-Tax_ , [1985] 152 Itr 694 (Mad
High Court · 2005 · Other
—
The Commissioner Of Income Tax-Ii, Coimbatore v. M/S. Periyar District Co-Op. Milk Producers Union Ltd., Erode
High Court · 2004 · Allowed
Revenue
Commissioner Of Income Tax v. Himson Textile Engg.ind.ltd
High Court · 2004 · Allowed
Revenue
M/S. Carborandum Universal Ltd. Chennai v. The Commissioner Of Income-Tax, Chennai
High Court · 2003 · Other
—
M/S.jai Bharath Tanners, Vellore v. The Commissioner Of Income-Tax, Tamil Nadu V, Madras
High Court · 2002 · Other
—
The Tamil Nadu Brick & Tile Manufacturers Industrial Service Co.operative Society Limited, Chennai v. The Commissioner Of Income-Tax,Tamil Nadu Iii, Chennai
High Court · 2002 · Other
—
�As Far As The First Question Is Concerned, Our Attention Is Invited To The Decision Of This Court In Cit v. Deepak Textile Industries Ltd. (1997) 168 Itr 773 An
High Court · 2002 · Other
—
Commissioner Of Income Tax v. Hazarat Pir Shah-E-Alam Roza Estate Trust
High Court · 2002 · Other
—
Baroda Spinning & Weaving Mills Co. Ltd v. Commissioner Of Income Tax
High Court · 1999 · Allowed
Assessee

Key issues litigated under Section 72

Section 72 case law — FAQs

What does Section 72 of the Income-tax Act deal with?
Section 72 relates to Set-off & Carry Forward of Losses. This page collects 158 judgments of the ITAT, High Courts and the Supreme Court interpreting Section 72.
How many case laws are available on Section 72?
EaseValue has indexed 158 income-tax judgments citing Section 72 — each with parties, citation, court, year, outcome and the full order text.
How can Section 72 judgments help my case?
They show how courts have decided Section 72 disputes so you can cite the right precedents in a notice reply or appeal. Our CA-led team can draft the reply or appeal (CIT(A) / ITAT) for you.

Read the bare provision: Income-tax Act 2025 → · More: all income-tax case law →

General information from public-domain judgments (via Open India Law, CC BY 4.0). Not legal advice — verify against the original order.

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