2019 (8) TMI 656

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..... ourt in the case of General Motors Pvt Ltd vs. Deputy CIT [ 2012 (8) TMI 714 - GUJARAT HIGH COURT] as held that once the Circular No.14 of 2001 clarified that the restriction of 8 years for carry forward and set off of unabsorbed depreciation had been dispensed with, the unabsorbed depreciation from A.Y.1997-98 upto the A.Y.2001-02 got carried forward to the assessment year 2002-03 and became par .....

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..... ome Tax Appellate Tribunal, Ahmedabad Bench 'A' dated 4th February 2019 in the I.T.A. No.742/Ahd/2017 for the assessment year 201314. 2 The Revenue has proposed the following question of law for the consideration of this Court: Whether the Appellate Tribunal has erred in law and on facts in upholding the decision of the CIT(A) deleting the addition .....

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