2012 (10) TMI 1125 - SCH - Income Tax

Deduction u/s 80-IA - whether initial assessment year in section 80-IA(5) would only mean the year of commencement and not the year of claim ? - Unabsorbed depreciation - Held that - Issue notice on application seeking condonation of delay as well as in the Special Leave Petition.

Summary

The Supreme Court ordered to issue notice on the application seeking condonation of delay and in the Special Leave Petition. The case is tagged with Special Leave Petition (Civil) Nos.36330-36331 of 2010.