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    Income Tax

    Carry forward and set-off of unabsorbed depreciation of...

    Business Loss and Unabsorbed Depreciation Set Off Allowed for Successor Partnership Firm u/s 78(2.

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    Income TaxJanuary 15, 2020Case LawsAT

    Carry forward and set-off of unabsorbed depreciation of proprietary concern against partnership firm - as per the provisions of the section 78(2) assessee is entitled to set-off business loss/unabsorbed depreciation of the proprietary concern against income of the successor partnership firm.

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