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.
Set off of Depreciation allowances - even after eight subsequent assessment years - any unabsorbed depreciation available to an Assessee on 01.04.2002 will be dealt with in accordance with amended provision of Section 32(2) by the Finance Act, 2001 and not by the provisions of Section 32(2), as it stood before the said amendment - set off will be allowed
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