TMI Blog2017 (3) TMI 1607X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- The issue arising in the present appeal stands concluded against the Revenue and in favour of the respondent-assessee by the order of this Court [2016 (7) TMI 1245 - BOMBAY HIGH COURT] as held that the unabsorbed depreciation for the Assessment Year 1997-98 upto Assessment Year 2001-02 could be allowed to be set off, if it was still unabsorbed on 1st April, 2001. CBDT circular No.14 of 2001 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NKLECHA A. K. MENON, JJ. Mr. A. R. Malhotra a/w N.A. Kazi for the Appellant Mr. Sameer Dalal i/b. Sudhakar Lakhani for the Respondent ORDER 1. These Appeals under Section 260A of the Income Tax Act, 1961 (the Act) challenge the common order dated 9th October, 2013 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned common order relates to Assessment Years ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Income Tax Appeal No.1873 of 2013 CIT v/s. M/s. Hindustan Unilever Ltd. and by the orders of this Court dated 6th December, 2016 and 1st February, 2017 in Income Tax Appeal Nos.1037 of 2014 and 1375 of 2014 in respect of the same respondent-assessee raising an identical issue has not been entertained. 4. In the above view, the question as proposed does not give rise to any substantial questi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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