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        Income Tax

        2012 (1) TMI 351 - HC - Income Tax

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        Interpretation of Tax Law: Depreciation Set-Off Rules Determined for Specific Assessment Years The Bombay High Court held that the set off of carried forward unabsorbed depreciation should be governed by the provisions applicable for A.Y. 1997-98 to ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Interpretation of Tax Law: Depreciation Set-Off Rules Determined for Specific Assessment Years

                            The Bombay High Court held that the set off of carried forward unabsorbed depreciation should be governed by the provisions applicable for A.Y. 1997-98 to 1999-2000 rather than those for A.Y. 2003-04 and 2004-05.


                            The Bombay High Court heard a case regarding the set off of carried forward unabsorbed depreciation. The substantial question of law was whether it should be dealt with according to provisions for A.Y. 1997-98 to 1999-2000 or for A.Y. 2003-04 and 2004-05.
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