Section 73(1) of the Income Tax Act

Income-tax Act, 2025: s.113

Section 73(1) falls under section 73 of the Income-tax Act, 1961, which corresponds to section 113 (Set off and carry forward of losses computed in respect of speculation business) of the Income-tax Act, 2025.

Read section 113 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

27 judgments on BharatTax turn on Section 73(1).

Judgments on Section 73(1)

Snowtex Investment Limited vs. Principal Commissioner of Income Tax, Central-2, Kolkata

CIVIL APPEAL No. 4483/2019Supreme Court30 Apr 2019

Bench: 2 Judges

Section 43(5)Section 73Section 73(1)Section 73(4)

Leela Devi Bumb, Ajmer vs. ITO, Beawar

In the result, appeal of the assessee is dismissed

ITA 909/JPR/2016[2012-13]Status: DisposedITAT Jaipur08 Dec 2017AY 2012-13
For Appellant: Shri Subhash Porwal (CA)For Respondent: Smt. Neena Jaif (JCIT)
Section 69

Visteon Automotive Systems India Private Limited, Chengalput vs. Addl CIT, Chennai

In the result, the appeal of the assessee is partly allowed for

ITA 1395/CHNY/2016[2007-08]Status: DisposedITAT Chennai15 Mar 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.1551 & 1552/Mds/2015 "नधा"रण वष"/Assessment Years: 2005-06 & 2008-09 & आयकर अपील सं./Ita Nos.1394 & 1395/Mds/2016 "नधा"रण वष"/Assessment Years: 2006-07 & 2007-08

Section 43(5)

Visteon Automotive Systems India Private Limited, Chengalput vs. Addl CIT, Chennai

In the result, the appeal of the assessee is partly allowed for

ITA 1394/CHNY/2016[2006-07]Status: DisposedITAT Chennai15 Mar 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.1551 & 1552/Mds/2015 "नधा"रण वष"/Assessment Years: 2005-06 & 2008-09 & आयकर अपील सं./Ita Nos.1394 & 1395/Mds/2016 "नधा"रण वष"/Assessment Years: 2006-07 & 2007-08

Section 43(5)

Visteon Automotive Systems India Private Limited, Chengalput vs. DCIT, Chennai

In the result, the appeal of the assessee is partly allowed for

ITA 1552/CHNY/2015[2008-09]Status: DisposedITAT Chennai15 Mar 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.1551 & 1552/Mds/2015 "नधा"रण वष"/Assessment Years: 2005-06 & 2008-09 & आयकर अपील सं./Ita Nos.1394 & 1395/Mds/2016 "नधा"रण वष"/Assessment Years: 2006-07 & 2007-08

Section 43(5)

Visteon Automotive Systems India Private Limited, Chengalput vs. DCIT, Chennai

In the result, the appeal of the assessee is partly allowed for

ITA 1551/CHNY/2015[2005-06]Status: DisposedITAT Chennai15 Mar 2017AY 2005-06

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita Nos.1551 & 1552/Mds/2015 "नधा"रण वष"/Assessment Years: 2005-06 & 2008-09 & आयकर अपील सं./Ita Nos.1394 & 1395/Mds/2016 "नधा"रण वष"/Assessment Years: 2006-07 & 2007-08

Section 43(5)

DCIT 8(2), Mumbai vs. Hexaware Technologies Ltd, Navi Mumbai

In the result appeal filed by revenue is dismissed whereas Cross objection filed by assessee is allowed in part for statistical purposes

ITA 4688/MUM/2013[2008-09]Status: DisposedITAT Mumbai17 Oct 2016AY 2008-09
For Appellant: Shri Vijay MehtaFor Respondent: Shri Rahul Raman