firm into a company is also
not in accordance with section 47(xiii) of the Act. The ld. CIT(A) had
dismissed the appeal ... proviso to Section 47 (xiii) of the Act. In sub clause (xiii) of
Sec 47, the statute had not recognized transfer of capital asset
daily log sheets prepared in the
form set out in Schedule - XIII.
(ii) The results of all test carried out in accordance with the
provisions ... sheets
prepared in the form set out in Schedule - XIII."
47. Parties have referred to Rules 23(c) and 31(5) of the
Rules
this the
10th day of June, 2024)
(VENKANNA BASAPPA HOSAMANI)
XIII ACMM, BENGALURU.
ANNEXURE
Witnesses examined on behalf of the complainant ... VENKANNA VENKANNA
HOSAMANI
B
B Date:
HOSAMANI 2024.06.11
16:09:47
+0530
XIII ACMM, Bengaluru
clause (viiae) or clause (viiaf) or] clause
(xiii) or clause (xiiib) or clause (xiv) of section 47;
(iv) such assessee being a Hindu undivided family
judis ( Uploaded on: 06/08/2025 05:47:00 pm )
9
valuation report dated 25.11.2022 with break up details for the period
from ... judis ( Uploaded on: 06/08/2025 05:47:00 pm )
10
from 13.6.2021 to 12.6.2024.
xiii) Based on the above, TTDC has issued a letter
Server on 06/04/2024 at 03:47:41
Hon'ble Supreme Court of India;
xiii. S. R. Rajeshwaran vs. The State
case of succession referred to in clause (xiii), clause
(xiiib) and clause (xiv) of section 47 or section 170 or to the amalgamating
company
Kifs International Llp, Ahmedabad vs National Faceless Assessment Centre, ... on 8 February, 2024
IN THE
Kifs International Llp, Ahmedabad vs The Acit, Circle-5(2)(1) Presently ... on 8 February
case of
succession referred to in clause (xiii) and clause (xiv) of section
47 or section 170 or to the amalgamating company and the amalgamated
