https://www.taxtmi.com/caselaws?id=400730 The Court disposed of the appeals regarding the application of the Hon'ble Apex Court decision on depreciation loss of Section 10A/10B unit and the consideration of deductions under sections 10A and 10B without carry forward loss. Due to the enactment of the Direct Tax Vivad Se Vishwas Act, 2020, the Court found it unnecessary to decide these issues. The respondent had already filed declarations under the Act, leading to the Court's decision to dispose of the Tax Case Appeals with liberty for the assessee to restore them if the Department's decision was unfavorable. en-us Tue, 03 Nov 2020 00:00:00 +0530 Tue, 17 Nov 2020 11:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400730 The Court disposed of the appeals regarding the application of the Hon'ble Apex Court decision on depreciation loss of Section 10A/10B unit and the consideration of deductions under sections 10A and 10B without carry forward loss. Due to the enactment of the Direct Tax Vivad Se Vishwas Act, 2020, the Court found it unnecessary to decide these issues. The respondent had already filed declarations under the Act, leading to the Court's decision to dispose of the Tax Case Appeals with liberty for the assessee to restore them if the Department's decision was unfavorable. Case-Laws Income Tax Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400730