https://www.taxtmi.com/highlights?id=44553 Set-off of carried forward depreciation - When such claim could not have been made u/s 32(1), then there is no question of any carry forward of such depreciation for reason of the claim for depreciation having never arisen in that previous year relevant to the previous assessment year. en-us Sat, 16 Feb 2019 12:32:51 +0530 Sat, 16 Feb 2019 12:32:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44553 Set-off of carried forward depreciation - When such claim could not have been made u/s 32(1), then there is no question of any carry forward of such depreciation for reason of the claim for depreciation having never arisen in that previous year relevant to the previous assessment year. Highlights Income Tax Sat, 16 Feb 2019 12:32:51 +0530 https://www.taxtmi.com/highlights?id=44553