1941 (3) TMI 24
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....t case is concerned with the right and claim of a successor company to take advantage of the unabsorbed depreciation allowance of its predecessor. The facts are fully set out in the letter of Reference. The question that is asked is- "Whether on the facts and circumstances of the case the Income-tax Officer was correct in law in refusing to carry forward the sum of Rs. 77,060 as unabso....


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