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    Income Tax

    Depreciation of earlier year was not allowed to be set off...

    Unabsorbed Depreciation Cannot Offset Income from Unexplained Cash Deposits: CIT(A) Decision Upheld.

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    Income TaxNovember 14, 2015Case LawsAT

    Depreciation of earlier year was not allowed to be set off against the income offered as unexplained cash deposit made in the account of axis bank - CIT(A) is justified in disallowing set off of unabsorbed depreciation from earlier years against income from other sources - AT

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