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2 results for “depreciation”+ Carry Forward of Lossesclear

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Key Topics

Section 1474Section 1433Section 1482

M/S KAKKAR COMPLEX STEELS (P) LTDE vs. THE COMMISSIONER OF IT

Appeal is allowed and

ITA/312/2005HC Punjab & Haryana09 Jan 2023

Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA

Section 139Section 142Section 143Section 147Section 148Section 154Section 260ASection 80BSection 80H

carried forward loss from the business of the assessee from the earlier years amounting to Rs.8,88,037/-, which needed to be deducted from the total business profits and only on the AJAY PRASHER 2023.02.07 14:40 I attest to the accuracy and integrity of this document ITA No.312 of 2005 (O&M) -6- balance amount, the deduction was allowable

MANGE RAM MITTAL vs. COMMISSIONER OF INCOME TAX

ITA/51/2007HC Punjab & Haryana14 Nov 2024

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

Section 132(1)Section 143Section 144Section 147Section 158

losses under Chapter VI or tion under sub-section (2) of computing deductions under urposes of the said aggregation, to set off of brought forward VI or unabsorbed depreciation of section 32;] g s f f s n d e r h n n d l e f r f r d n VARINDER SINGH 2024.11.14 14:36 I attest