2017 (2) TMI 1377

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..... Years 1995­-96, 1998­-99, 2000­-01 and 2001­-02 when there was specific prohibition as per clause (iii)(b) of Sub Section (2) of Section 32 to allow carry forward of unabsorbed depreciation allowance beyond 8 years from the assessment year for which the depreciation allowance was first computed? Whether on the facts and in the circumstances of the case in law, the Income Tax Appellate Tribunal .....

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..... apparent from the order passed in the case of Dy. Commr. Of Income Tax vs. General Motors India P. Limited, this Appeal is admitted on the following substantial questions of law: a. Whether on the facts and in the circumstances of the case and in law, the Income Tax Appellate Tribunal was justified in directing the Assessing Office to allow set off of brought unabsorbed depreciation allowance f .....

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