https://www.taxtmi.com/circulars?id=9592 The Board advises that accumulated losses and unabsorbed depreciation of an amalgamating company, though transferable under section 72A subject to conditions, shall not be given effect to in provisional assessments under section 141A where those amounts have not been computed in regular assessments; such set-offs must await computation in the regular assessment process. en-us Fri, 15 Feb 1985 00:00:00 +0530 Tue, 07 Jun 2011 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9592 The Board advises that accumulated losses and unabsorbed depreciation of an amalgamating company, though transferable under section 72A subject to conditions, shall not be given effect to in provisional assessments under section 141A where those amounts have not been computed in regular assessments; such set-offs must await computation in the regular assessment process. Circulars Income Tax Fri, 15 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9592