THE ASSTT. COMMISSIONER OF INCOME TAX vs. M/S. A.R. ENTERPRISES
C.A. No.-002688-002688 - 2006Supreme Court14 Jan 2013
Section 132Section 158BSection 260A
VI or unabsorbed depreciation under sub-
section (2) of section 32;
(b) of a firm, or its partners, the method of
computation of undisclosed income and its
allocation to the partners shall be in accordance
with the method adopted for determining the as-
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JUDGMENT
sessed income or returned income for each of the
previous years falling within
