Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1981 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (3) TMI 60 - HC - Income TaxExtract: ....... 80J is included. This definition thus makes it clear that unabsorbed depreciation has to be first taken into account before the gross total income for the purposes of Chap. VI-A is considered. This position appears to us to be unassailable, and we, therefore, do not see any reason to make the rule absolute in this case. Rule discharged with costs.
|