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
set off of brought forward losses under
Chapter VI or unabsorbed depreciation under sub-
section (2) of section 32;
(b) of a firm
