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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Carry forward and set off of unabsorbed depreciation of ...

Case Laws     Income Tax

January 18, 2014

Carry forward and set off of unabsorbed depreciation of preceding years - The purpose of legal fiction in section 32(2) is to make the unabsorbed carried forward depreciation partake the same character as the current depreciation in the following year - AT

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