← All Phrases

“Section 47(4)”

Section References (mined)Section 47Section 47(4)5 judgments

ISC SPECIALITY CHEMICALS LLP ,MUMBAI vs. ITO WARD 19(1)(5), MUMBAI

In the result the appeal filed by the assessee stands partly allowed

ITA 457/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 45Section 47Section 47A(4)Section 48Section 50BSection 56

date of the transfer of a capital asset referred to in clause (iv) or, as the case may be, clause (v) of section 47,— ………… (4) Where any of the conditions laid down in the proviso to clause (xiiib) of section 47 are not complied with, the amount of profits

ACIT, CIRCLE- 25(1), NEW DELHI vs. TATA POWER DELHI DISTRIBUTION LTD. (FORMELY KNOWN AS NORTH DELHI POWER LTD.), NEW DELHI

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4454/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Oct 2023AY 2012-13

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR
Section 115JSection 143(3)Section 801A

deposited with the central government. 17. The ld AR also drew our attention to section 47 of Electricity Act, 2003 more especially to section 47(4) thereon, wherein, it was mandated to pay interest on additional security deposit to the consumers. For the sake of convenience, the relevant section 47

ACIT, CIRCLE- 25(1), NEW DELHI vs. TATA POWER DELHI DISTRIBUTION LTD. (FORMELY KNOWN AS NORTH DELHI POWER LTD.), NEW DELHI

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4453/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Oct 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR
Section 115JSection 143(3)Section 801A

deposited with the central government. 17. The ld AR also drew our attention to section 47 of Electricity Act, 2003 more especially to section 47(4) thereon, wherein, it was mandated to pay interest on additional security deposit to the consumers. For the sake of convenience, the relevant section 47

TATA POWER DELHI DISTRIBUTION LTD.,DELHI vs. DCIT, CIRCLE-25(1), DELHI

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4098/DEL/2017[2012-13]Status: DisposedITAT Delhi05 Oct 2023AY 2012-13

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR
Section 115JSection 143(3)Section 801A

deposited with the central government. 17. The ld AR also drew our attention to section 47 of Electricity Act, 2003 more especially to section 47(4) thereon, wherein, it was mandated to pay interest on additional security deposit to the consumers. For the sake of convenience, the relevant section 47

TATA POWER DELHI DISTRIBUTION LTD.,DELHI vs. DCIT, CIRCLE-25(1), DELHI

In the result, both the appeals of the assessee are partly allowed for statistical purposes and both the appeals of the revenue are dismissed

ITA 4097/DEL/2017[2011-12]Status: DisposedITAT Delhi05 Oct 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Ms. Shashi M. Kapila, AdvFor Respondent: Sh. Subhra Jyoti Chakraborty, CIT DR
Section 115JSection 143(3)Section 801A

deposited with the central government. 17. The ld AR also drew our attention to section 47 of Electricity Act, 2003 more especially to section 47(4) thereon, wherein, it was mandated to pay interest on additional security deposit to the consumers. For the sake of convenience, the relevant section 47