https://www.taxtmi.com/caselaws?id=64334 The Tribunal allowed the appeal of the assessee on all three grounds. It permitted the setting off of unabsorbed depreciation against short-term capital gains for the assessment year 1997-98, disallowed the addition of an unmoved creditor amount to the assessee's income, and noted the mandatory nature of charging interest under section 234B. en-us Thu, 28 Oct 2004 00:00:00 +0530 Sat, 22 Jun 2024 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64334 The Tribunal allowed the appeal of the assessee on all three grounds. It permitted the setting off of unabsorbed depreciation against short-term capital gains for the assessment year 1997-98, disallowed the addition of an unmoved creditor amount to the assessee's income, and noted the mandatory nature of charging interest under section 234B. Case-Laws Income Tax Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64334