Income Tax - Case Law - Commissioner of Income Tax Bilaspur CG Versus Income Tax Appellate Tribunal and another 2013 7 TMI 226 CHATTISGARH HIGH COURT

Benefit u s 32 2 iii Partial cessation of business set off of unabsorbed depreciation Held that The provision mandates that business or profession for which the allowance was originally computed should be continued by th.......... Income Tax - Case Law