https://www.taxtmi.com/caselaws?id=57472 The Tribunal held that for the purpose of Section 115J(1A)(iv), the term 'loss' must include 'depreciation,' and the 'loss' should be understood as the loss after charging depreciation to the accounts. The Tribunal dismissed the Department's appeals, upholding the CIT(A)'s direction to recompute the income under Section 115J accordingly. en-us Wed, 01 Dec 1993 00:00:00 +0530 Fri, 10 Dec 2010 13:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57472 The Tribunal held that for the purpose of Section 115J(1A)(iv), the term 'loss' must include 'depreciation,' and the 'loss' should be understood as the loss after charging depreciation to the accounts. The Tribunal dismissed the Department's appeals, upholding the CIT(A)'s direction to recompute the income under Section 115J accordingly. Case-Laws Income Tax Wed, 01 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57472