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“Section 48(5)”

Section References (mined)Section 48Section 48(5)3 judgments

DCIT CIRCLE- 15(3)(1), MUMBAI vs. M/S SANJIVAINI PARENTERAL LTD., M

In the result, all the three appeals of the learned assessing officer are partly allowed

ITA 4154/MUM/2019[2011-12]Status: DisposedITAT Mumbai27 Jul 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri Hemant Kumar Chimanlal
Section 143(3)Section 147Section 69C

liability: c. The purchasing party has claimed set off which is withdrawn and the purchasing party is asked to pay VAT. 5.2.7 Section 48(5) of MVAT Act provides that if the State has not received tax into their treasury, set-off ITA Nos. 415 to 4154/M/19 & CO nos.57

DCIT, CIRCLE-15(3)(1), MUMBAI vs. M/S- SANJIVANI PARENTERAL LTD.,, MUMBAI

In the result, all the three appeals of the learned assessing officer are partly allowed

ITA 4153/MUM/2019[2009-10]Status: DisposedITAT Mumbai27 Jul 2022AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri Hemant Kumar Chimanlal
Section 143(3)Section 147Section 69C

liability: c. The purchasing party has claimed set off which is withdrawn and the purchasing party is asked to pay VAT. 5.2.7 Section 48(5) of MVAT Act provides that if the State has not received tax into their treasury, set-off ITA Nos. 415 to 4154/M/19 & CO nos.57

DCIT, C-15(3)(1), MUMBAI vs. SANJIVANI PARENTERAL LTD.,, MUMBAI

In the result, all the three appeals of the learned assessing officer are partly allowed

ITA 4152/MUM/2019[2010-11]Status: DisposedITAT Mumbai27 Jul 2022AY 2010-11

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri Hemant Kumar Chimanlal
Section 143(3)Section 147Section 69C

liability: c. The purchasing party has claimed set off which is withdrawn and the purchasing party is asked to pay VAT. 5.2.7 Section 48(5) of MVAT Act provides that if the State has not received tax into their treasury, set-off ITA Nos. 415 to 4154/M/19 & CO nos.57