M/s BAYER MATERIAL SCIENCE PVT LTD VERSUS ASSTT COMMISSIONER OF INCOME TAX - Income Tax - ITAT MUMBAI - Tri - When the conditions prescribed u/s 72A(2) are not satisfied by the amalgamated company for set-off of losses and depreciation Set-off of losses of the amalgamating company in the hands of amalgamated company u/s 72A(1) of the Income Tax Act Held that - In a case where any of the conditions laid down in sub-section (2) are not complied with, the set off of loss or allowance of depreci................................... Income Tax - Case Laws
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M/s BAYER MATERIAL SCIENCE PVT LTD VERSUS ASSTT COMMISSIONER OF INCOME TAX - Income Tax - Case Laws
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