Assessing Officer to Allow Set-Off of Unabsorbed Depreciation Against Other Income, Pending Verification, per CIT(A) Instruction.

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....Set-Off of brought forward unabsorbed depreciation against income from other sources and/or capital gains - CIT(A) has rightly directed the AO to allow the set off of unabsorbed depreciation allowance carried forward from earlier years against ‘income from other sources’ after necessary verification.....