https://www.taxtmi.com/highlights?id=42251 Disallowing set-off of unabsorbed depreciation against income of long Term Capital Gain - belated filing of returns of income - the condition of filing return of income within the time prescribed u/s. 139(1) of the Act is not applicable for the provisions of sec. 32(2). en-us Wed, 24 Oct 2018 12:55:24 +0530 Wed, 24 Oct 2018 12:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42251 Disallowing set-off of unabsorbed depreciation against income of long Term Capital Gain - belated filing of returns of income - the condition of filing return of income within the time prescribed u/s. 139(1) of the Act is not applicable for the provisions of sec. 32(2). Highlights Income Tax Wed, 24 Oct 2018 12:55:24 +0530 https://www.taxtmi.com/highlights?id=42251