INCOME TAX OFFICER, NEW LIBRA KOTHI, RAILWAY ROAD, SIRHIND vs. BHAGWAN DASS, AMLOH ROAD, MANDI GOBINDGARH
In the result, appeal of the Revenue is dismissed
ITA 1025/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh27 Nov 2025AY 2021-22
For Respondent: \nShri Tej Mohan Singh, Advocate
Section 115BSection 133(6)Section 143(1)Section 36(1)Section 36(1)(vii)Section 68
default of suppliers in depositing the tax collected from him, and such liability\ncrystallized during the relevant year as per section 16(2)(c) of the CGST Act. The\namount paid became a business debt written off and was therefore allowable\nunder section 36(1)(vii), and even otherwise qualified
