Section 47(xiii) of the Income Tax Act

Income-tax Act, 2025: s.70

Section 47(xiii) falls under section 47 of the Income-tax Act, 1961, which corresponds to section 70 (Transactions not regarded as transfer) of the Income-tax Act, 2025.

Read section 70 of the 2025 Act

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

53 judgments on BharatTax turn on Section 47(xiii).

Judgments on Section 47(xiii)

Rm.K.V.Silks Private Limited, Tirunelveli vs. DCIT Circle 1, Tirunelveli

In the result, appeal filed by the Revenue in ITA No

ITA 1593/CHNY/2017[2013-14]Status: DisposedITAT Chennai30 Apr 2018AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddyq आयकर अपील सं./Ita No.1621/Chny/2017 "नधा"रण वष" /Assessment Year: 2012-13 Dy. Commissioner Of Income Tax, M/S. Rmkv Silks Pvt. Ltd., Circle-1, Vs. 176F, Trivandrum Road, Tirunelveli. Tirunelveli – 627 003. [Pan: Aafcr 4024B] आयकर अपील सं./Ita No.1593/Chny/2017 & Cross Appeal By Revenue In Ita No.1622/Chny/2017 "नधा"रण वष" /Assessment Year: 2013-14 M/S. Rmkv Silks Pvt. Ltd., Vs. Dy. Commissioner Of Income 176F, Trivandrum Road, Tax, Tirunelveli – 627 003. Circle-1, Tirunelveli. [Pan: Aafcr 4024B] आयकर अपील सं./Ita No.613/Chny/2018 Cross Appeal By Revenue In Ita No.759/Chny/2018 "नधा"रण वष" /Assessment Year: 2014-15 M/S. Rmkv Silks Pvt. Ltd., Vs. Asst. Commissioner Of Income 176F, Trivandrum Road, Tax, Tirunelveli – 627 003. Circle-1, [Pan: Aafcr 4024B] Tirunelveli.

Section 47

DCIT, Kumbakonam vs. Kali Bmh Systems Pvt Ltd., Kumbakonam

In the result, the Revenue’s appeals are allowed, and the assessee’s COs are dismissed as not maintainable

ITA 1633/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Oct 2017AY 2012-13

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Shri T.Banusekar, C.A ""For Respondent: 02.08.2017

Section 143(3)Section 148

DCIT, Kumbakonam vs. Kali Bmh Systems Pvt Ltd., Kumbakonam

In the result, the Revenue’s appeals are allowed, and the assessee’s COs are dismissed as not maintainable

ITA 1632/CHNY/2015[2009-10]Status: DisposedITAT Chennai31 Oct 2017AY 2009-10

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Shri T.Banusekar, C.A ""For Respondent: 02.08.2017

Section 143(3)Section 148

DCIT, Kumbakonam vs. Kali Bmh Systems Pvt Ltd., Kumbakonam

In the result, the Revenue’s appeals are allowed, and the assessee’s COs are dismissed as not maintainable

ITA 1631/CHNY/2015[2008-09]Status: DisposedITAT Chennai31 Oct 2017AY 2008-09

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Shri T.Banusekar, C.A ""For Respondent: 02.08.2017

Section 143(3)Section 148

DCIT, Kumbakonam vs. Kali Bmh Systems Pvt. Ltd., Kumbakonam

In the result, the Revenue’s appeals are allowed, and the assessee’s COs are dismissed as not maintainable

ITA 1186/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 Oct 2017AY 2010-11

Bench: Shri Sanjay Arora & Shri Duvvuru Rl Reddy

For Appellant: Shri T.Banusekar, C.A ""For Respondent: 02.08.2017

Section 143(3)Section 148

DCIT 4(2)(1), Mumbai vs. Pranav Securities P.Ltd, Mumbai

The appeal of the revenue stands dismissed

ITA 1144/MUM/2015[2011-12]Status: DisposedITAT Mumbai20 Dec 2016AY 2011-12

Bench: Hon’Ble S/Shri Joginder Singh (Jm) & Rajesh Kumar,(Am)

For Appellant: Ms.Mahua Sarkar

Section 143(1)Section 143(2)Section 143(3)Section 37Section 37(1)

ACIT, Erode vs. S.P.Mani and Mohan Dairy, Erode

In the result, Cross objection filed by the assessee is dismissed

ITA 1935/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Sept 2016AY 2012-13

Bench: Shri Abraham P. George & Shri G. Pavan Kumarआयकर अपील सं./I.T.A. No.1935/Mds/2016 & C.O. No.116/Mds/2016 (In Ita No.1935/Mds/2016) "नधा"रण वष" /Assessment Year : 2012-2013

For Appellant: Shri. Supriya Pal, IRS, JCITFor Respondent: Shri. N.C. Ravikrishnan, Adv

DCIT Cir 6(2), Mumbai vs. Cncs Facility Solutions P.Ltd, Mumbai

In the result, the appeals filed by the Revenue for both the years under consideration are dismissed

ITA 3721/MUM/2013[2009-10]Status: DisposedITAT Mumbai04 Apr 2016AY 2009-10

Bench: Shri Sanjay Garg & Shri Rajesh Kumar

For Appellant: Shri Vijay MehtaFor Respondent: Dr. S. Pandian (DR)

Section 47

DCIT 6(2), Mumbai vs. Cncs Facility Solutions P.Ltd, Mumbai

In the result, the appeals filed by the Revenue for both the years under consideration are dismissed

ITA 3720/MUM/2013[2008-09]Status: DisposedITAT Mumbai04 Apr 2016AY 2008-09

Bench: Shri Sanjay Garg & Shri Rajesh Kumar

For Appellant: Shri Vijay MehtaFor Respondent: Dr. S. Pandian (DR)

Section 47

DCIT, Chennai vs. Pradeep Stainless Steel India Pvt. Ltd., Chennai

In the result, the appeal of the Revenue is allowed for

ITA 1750/CHNY/2013[2006-07]Status: DisposedITAT Chennai20 Nov 2015AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No.1750/Mds/2013 "नधा"रण वष" / Assessment Year : 2005-06 The Deputy Commissioner Of M/S Pradeep Stainless Steel India Income Tax, V. Pvt. Ltd., Company Circle V(2), C-3, Phase Ii, Main Road, Mepz, Chennai - 600 034. Tambaram, Chennai - 600 045. Pan : Aadcp 2554 Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A.V. Sreekanth, JCITFor Respondent: Sh. A.S. Sriraman, Advocate

Section 143(2)Section 143(3)Section 147Section 148Section 47Section 47A(3)

ACIT Cir 7(2), Mumbai vs. Suyash Labaoratories Ltd, Mumbai

In the result, the appeals filed by the Revenue for both the years under consideration are dismissed

ITA 4004/MUM/2012[2006-07]Status: DisposedITAT Mumbai14 Oct 2015AY 2006-07

Bench: Shri N.K. Billaiya & Shri Sanjay Gargआयकर अपील सं/ I.T.A. Nos.4003 & 4004/Mum/2012 ("नधा"रण वष" / Assessment Years:2005-06 & 2006-07 The Dcit-7(2), M/S. Suyash Laboratories बनाम/ M.K. Road, Ltd., Vs. Mumbai-400 020 Ground Floor, Mahendra Industrial Estate, Road No. 29, Sion (E), Mumbai-400 029 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. :Aaeca 7424H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri Premanand J ""यथ" क" ओर से/Respondent By: Shri Vijay Mehta

For Appellant: Shri Premanand JFor Respondent: Shri Vijay Mehta

Section 147Section 2(47)Section 43(6)Section 47

ACIT Cir 7(2), Mumbai vs. Suyash Labaoratories Ltd, Mumbai

In the result, the appeals filed by the Revenue for both the years under consideration are dismissed

ITA 4003/MUM/2012[2005-06]Status: DisposedITAT Mumbai14 Oct 2015AY 2005-06

For Appellant: Shri Premanand JFor Respondent: Shri Vijay Mehta

Section 147Section 2(47)Section 43(6)Section 47

Commissioner of Income-Tax vs. Rilta Mechanical Works

ITA/5/2001HC Punjab & Haryana23 Aug 2010

Section 143(3)Section 2(47)Section 260ASection 45Section 45(4)Section 50