https://www.taxtmi.com/highlights?id=57201 Disallowance of carry forward of business/unabsorbed depreciation in absence of evidences - when the issue is already pending before the learned Assessing Officer for rectification, it is not appropriate for her to decide on that issue in appellate proceedings. - AT en-us Wed, 17 Mar 2021 13:36:03 +0530 Wed, 17 Mar 2021 13:36:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57201 Disallowance of carry forward of business/unabsorbed depreciation in absence of evidences - when the issue is already pending before the learned Assessing Officer for rectification, it is not appropriate for her to decide on that issue in appellate proceedings. - AT Highlights Income Tax Wed, 17 Mar 2021 13:36:03 +0530 https://www.taxtmi.com/highlights?id=57201