4 results for “depreciation”+ Section 154clear
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Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
section 154 of the Income Tax Act, 1961 (hereinafter called the Act) on the grounds inter-alia that the losses determined in course of assessment for the year preceding that is, assessment year 2013-14 was not allowed to be set off. The appellant also stated that even the unabsorbed depreciation