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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Carry forward of partnership losses blocked on partner exit; excludes unabsorbed depreciation and capital research expenditure.</h1> Section 78 provides that when a partner retires or dies, the share of loss attributable to the outgoing partner cannot be carried forward by the firm, and this restriction applies only to losses; unabsorbed depreciation, unabsorbed capital expenditure on scientific research, and family planning expenditure are not affected and remain eligible for adjustment.

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