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Treatment of unabsorbed depreciation of financial year 1996-97 to 2000-01
Case Law Details
- Case Name
- The DCIT Vs M/s Times Guaranty Limited (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003- 2004
- Courts
- ITAT Mumbai
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Citation: The DCIT Vs M/s Times Guaranty Limited, ITA Nos. 4917 & 4918/Mum/2008
Court: ITAT Mumbai (Special bench)
The unabsorbed depreciation relating to assessment year 1997- 98 to 1999- 2000 is to be dealt with in accordance with the provisions of section 32(2) as applicable for assessment year 1997- 98 to 1999- 2000.
Section 32 of the Income Tax Act (the ITA) dealing with depreciation has gone through several changes from financial year (F.Y.) 1995- 96 to F.Y. 2001- 02. These amendments are be summarized as under:
• Up to F.Y. 1995- 96, the unabsorbed depreciation co...
plz sent me depreciation rates for 1995 till 2012 yearly
What is the status of the above case in the High Court…????
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What is the status in High Court for this case?