Category: Judgments

Section 79 do not apply to carry forward and set off of unabsorbed depreciation in case of change in shareholding

INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘A’, BANGALORE I.T(TP).A No.635/Bang/2015 (Assessment Year : 2009-10) M/s. Swiss Re Healthcare Services P. Ltd ….. Appellant  vs. Principal Commissioner of Income-tax …Respondent Date of Order: 09/03/2016 ORDER PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : In this appeal filed by assessee it is aggrieved …