https://www.taxtmi.com/caselaws?id=59407 The Tribunal held that the unabsorbed investment allowance brought forward was fully set off against the income computed under normal provisions, thus not available to be carried forward under Section 115J. The Revenue's appeal was allowed, overturning the CIT(A)'s decision, and the Assessing Officer's decision was restored. en-us Tue, 28 Jan 2003 00:00:00 +0530 Wed, 29 Dec 2010 15:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59407 The Tribunal held that the unabsorbed investment allowance brought forward was fully set off against the income computed under normal provisions, thus not available to be carried forward under Section 115J. The Revenue's appeal was allowed, overturning the CIT(A)'s decision, and the Assessing Officer's decision was restored. Case-Laws Income Tax Tue, 28 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59407