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    Income Tax

    Carry forward of unabsorbed business depreciation as per...

    Unabsorbed business depreciation can be carried forward; business loss can offset short-term capital gains u/s 139(1).

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    Income TaxNovember 8, 2018Case LawsAT

    Carry forward of unabsorbed business depreciation as per computation of income filed alongwith original return u/s 139(1) - Business loss set off against income from short term capital gain - Since there is no restriction, set off and carry forward allowed.

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