July 2020

Loss Set-off of Sections 72(2), 72A and 263 of ITA, 1961 and sections 18 and 32(2) of SICA, 1985 Amalgamation of companies Provision for carry forward by amalgamated company of accumulated loss and unabsorbed depreciation of amalgamating company Sick industrial company Sanction of scheme by Board for Industrial and Financial Reconstruction implies that requirements of section 72(2) satisfied; A.Y. 2004-05


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