Section 79 not apply to carry forward & set off of unabsorbed depreciation in case of change in shareholding
March 10, 2016
Income Tax, ITAT, 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 …