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2003 (7) TMI 705

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....GH COURT - HC<br>Dated:- 24-7-2003<br>Income-tax Reference No. 429 of 1987 - -<br>Income Tax<br>-<br>HC ( Bombay ) Citation 177 TAXATION 19 High Court of Bombay S.H. Kapadia, J.And Hon&#39;ble Just....

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....lding that in working outthe income of the Trust for application of section 11, the assesseewas entitled to carry forward the deficit of the earlier years andset it off against the surplus of the subs....

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