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    Income Tax

    Set off of Depreciation allowances - even after eight subsequent...

    Unabsorbed depreciation from April 1, 2002, governed by amended Section 32(2) of Finance Act, 2001; allows extended set-off.

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    Income TaxJuly 4, 2019Case LawsHC

    Set off of Depreciation allowances - even after eight subsequent assessment years - any unabsorbed depreciation available to an Assessee on 01.04.2002 will be dealt with in accordance with amended provision of Section 32(2) by the Finance Act, 2001 and not by the provisions of Section 32(2), as it stood before the said amendment - set off will be allowed

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