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Case Law Details

Case Name : Hindon River Mills Ltd. Vs DCIT (ITAT Delhi)
Related Assessment Year : 2012-13
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Hindon River Mills Ltd. Vs DCIT (ITAT Delhi)

The limited issue which arises in the present appeal is whether unabsorbed depreciation available in the hands of the assessee, where the business of the assessee has been temporarily closed and the assets leased for a short period in order to tide over the losses of business, then can the unabsorbed depreciation be adjusted against the income from property earned from leasing of the said assets.

We find that the issue arising in the present app

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