| The Tax Publishers2019 TaxPub(DT) 0923 (SC) INCOME TAX ACT, 1961
Section 261 Section 32(2)
Where the department preferred SLP to appeal against the judgment of Bombay High Court in CIT v. . Bajaj Hindustan Ltd. [ITA Nos. 134, 135, 136, 140, 141, 148 of 2016, 13-6-2018] : 2018 TaxPub(DT) 5225 (Bom-HC), whereby the High Court held that issue raised stood concluded against the revenue and in favour of assessee by decision of the Court in CIT v. Hindustan Unilever Ltd. (2017) 394 ITR 73 (Bom), the Supreme Court condoned delay and dismissed the SLP.
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Appeal (Supreme Court) - Special leave petition - Depreciation - Unabsorbed depreciation--Carry forward and set off--Unabsorbed depreciation pertaining to assessment years 1997-98 to 2001-02
Department preferred SLP to appeal against the judgment of Bombay High Court in CIT v. . Bajaj Hindustan Ltd. [ITA Nos. 134, 135, 136, 140, 141, 148 of 2016, 13-6-2018] : 2018 TaxPub(DT) 5225 (Bom-HC), whereby the High Court held that issue raised stood concluded against the revenue and in favour of assessee by decision of the Court in CIT v. Hindustan Unilever Ltd. (2017) 394 ITR 73 (Bom)Held: The Supreme Court condoned delay and dismissed the SLP.
Affirmed:CIT v. M/s. Bajaj Hindustan Ltd. [ITA Nos. 134, 135, 136, 140, 141, 148 of 2016, 13-6-2018] : 2018 TaxPub(DT) 5225 (Bom-HC)
REFERRED :
FAVOUR : SLP dismissed.
A.Y. :
IN THE SUPREME COURT OF INDIA
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