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“Section 73(5)”

Section References (mined)Section 73Section 73(5)3 judgments

DCIT CIRCLE, HISAR vs. TIRUPATI MATSUP PRIVATE LIMITED, HISAR

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

ITA 3326/DEL/2023[2021-22]Status: DisposedITAT Delhi16 May 2025AY 2021-22
Section 133(6)Section 142(1)Section 250Section 253Section 69CSection 73(5)

Krishna Traders which was found not\nexisted at the time of GST survey. Why a prudent businessman will\npay GST voluntarily under section 73(5) on the behalf of third party\nand loose hard earned mоnеу.”\n\nThe assessee has taken following grounds in cross-objection appeal ... assessee has accepted the allegation of in-genuine purchases from that\nparty. As per the Ld.AR for the assessee, under GST Act in section 73(5) of the\nAct where the suppliers has not paid the taxes on the sales made, the\nauthorities can recover the amount of tax from

THE VARDHMAN STAMPINGS PVT. LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

In the result, both the appeals of the assessee are allowed

ITA 363/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2015-16
Section 263Section 43(5)Section 73

extent to which\nthe business consists of the purchase and sale of such shares.]\"\n3.12 Thus, under the deeming provisions of section 73(5) of the\nAct, the assessee-company would not be entitled to set off any\nloss on transactions of buy and sale of US $ through two brokers

THE VARDHMAN STAMPINGS PVT. LTD.,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(2),, AHMEDABAD

In the result, both the appeals of the assessee are allowed

ITA 362/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad16 Jan 2025AY 2014-15
Section 263Section 43(5)Section 73

extent to which\nthe business consists of the purchase and sale of such shares.]\"\n3.12 Thus, under the deeming provisions of section 73(5) of the\nAct, the assessee-company would not be entitled to set off any\nloss on transactions of buy and sale of US $ through two brokers