stated in the circular is that : "brought forward losses or unabsorbed depreciation, whichever is less, would be reduced in arriving at the book profits ... circular only amplifies this principle. It does not necessarily mean that depreciation cannot be included in loss at all for the purpose of Section 115J
stated in the circular is that "brought forward losses or unabsorbcd depreciation, whichever is less, would be reduced in arriving at the book profit ... circular only amplifies this principle. It does not necessarily mean that depreciation cannot be included in loss at all for the purpose of Section
Jakotia Plastics Private Limited (Unit ... vs Andhra Pradesh State Electricity ... on 5 October, 1999
Equivalent
Commissioner Of Income-Tax vs Veerabhadra Industries on 15 June, 1999
Equivalent citations: [1999]240ITR5
Apddc Staff And Workers Union And Others vs Government Of A.P. And Others on
A. Amarender Rao And Others vs A.P.S.E.B., Hyderabad And Others on
obligation to make any payment to the Board to extending supply or additional supply it cannot be left to chance. The Board being instrumentality ... must be able to give efficient and economic service by providing for depreciation etc., and continue due performance of services by providing expansion
Commissioner Of Income Tax vs Veerabhadra Industries on 15 June, 1999
Equivalent citations: [2000]106TAXMAN370