THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE
ITAT/71/2018HC Calcutta15 Nov 2021
Bench: : The Hon’Ble Justice Surya Prakash Kesarwani
Section 142Section 143Section 143(3)Section 147Section 260A
10A or section 10B or section 11
8
or section 12 apply, if any such amount is credited to the
profit and loss account; or
[(iii) the amount of loss brought forward or unabsorbed
depreciation
