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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Disallowance of brought forward and set off loss - Exemption u/s ...

Income Tax

January 20, 2014

Disallowance of brought forward and set off loss - Exemption u/s 11 - Assessee has been permitted to carry forward the losses and also to claim set off such losses against the income in earlier AYs - AT

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  2. Carry forward of the loss - loss as claimed by the assessee treating the same as excess application of loss u/s.11 - set off allowed - AT

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  6. Amalgamated company is entitled to set off and carry forward the brought forward business losses and unabsorbed depreciation of the amalgamating company from the very...

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