Case Law Details
Case Name : ACIT Vs Mehsana District Co-op Milk Producers Union Ltd (ITAT Ahemdabad)
Related Assessment Year : 1999- 2000
Courts :
All ITAT ITAT Ahmedabad
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Carry forward of unabsorbed depreciation, as per s 32(2), is automatic and the assessee not required to fulfill any condition so as to be entitled to obtain such carry forward
ACIT Vs Mehsana District Co-op Milk Producers Union Ltd (Ahemdabad ITAT)- Once the depreciation allowable under s 32(1) cannot be allowed or partly allowed, the unabsorbed portion of such depreciation automatically becomes the depreciation of the subsequent year, subject to the provisions of s 72(2) and 73(3. The carry forward of unabsorbed depreciati
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