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Unabsorbed depreciation set off in earlier years could not be reduced from profits for computing deduction u/s. 80-IA
Case Law Details
- Case Name
- Commissioner of Income Tax-I Coimbatore Vs. M/s. Emerald Jewel Industry P. Ltd. (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Madras High Court
Dated: 10.08.2010
Tax Case (Appeal) No. 715 of 2010
Commissioner of Income Tax-I Coimbatore
Vs.
M/s. Emerald Jewel Industry P. Ltd.
Tax Case Appeal filed under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Madras ‘B’ Bench, dated 27.11.2009 passed in I.T.A.No.909/Mds/2009.
Judgment
F.M.IBRAHIM KALIFULLA,J.)
The Revenue has come forward with this appeal raising the following questions of law to be examined as substantial nature in this appeal: “1. Whether on the facts and circumstances of the case, the Inc...
