Rectification u/s 154: Set-Off of Unabsorbed Depreciation Allowed for Pre-2017 Assessments, Despite Section 115BBE Amendments.

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....Rectification u/s 154 - set-off of unabsorbed depreciation against the income from other source in violation of Section 115BBE - amendment brought about by Finance Act, 2016 w.e.f 01.04.2017 - prior to AY 2017-18 the said set off of loss has to be allowed and so the unabsorbed depreciation. - AT....