assessee that
the specific provisions of section 47(xiii) which prevail over the general
provisions i.e. section ... factual aspects of the
matter, it is necessary to reproduce section 47(xiii) and 49 for the
purpose of clarity and reference.
Section 47 : Transactions
relevant year. It was further submitted that in terms of sec. 47(xiii), M/s. Sarju Cold
Storage was taken over by M/s. Utsav ... namely, M/s. Sarju Cold
Storage and in view of section 47(xiii) of the IT Act, there is no transfer in the eyes
Yogesh Das, Jaipur vs Ito, Jaipur on 31 August, 2022
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Aksh Optifibre Limited,New Delhi vs Acit, Circle - 2, Alwar on 20 May, 2025
vk
referred
to in 25[clause (xiii), clause (xiiib) and clause
(xiv)]of Transactions not regarded as transfer section
47 or section
referred to in 25[clause
(xiii), clause (xiiib) and clause (xiv)]of Transactions not regarded
as transfer section 47 or section
Acit, Kota vs Mangalam Cement Ltd., Kota on 29 June, 2017
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Deputy Commissioner Of Income Tax, ... vs M/S Man Prakash Talkies Pvt. Ltd., ... on 27
M/S Man Prakash Talkies Pvt. Ltd., ... vs Deputy Commissioner Of Income Tax, ... on 27
Deputy Commisisoner Of Income Tax , ... vs M/S. Man Praksh Talkies Pvt. Ltd, Jaipur on
