Set off of brought forward losses and depreciation against ...
Department Rep's Effort to Expand Assessment Scope on Loss Set-Off Denied; Issue Not Raised by Assessing Officer.
August 4, 2017
Case Laws Income Tax AT
Set off of brought forward losses and depreciation against surrendered income - Departmental representative is only attempting to enlarge the scope of assessment by raising an issue not dealt with by the Assessing Officer which is not permissible at the stage.
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