2024 (5) TMI 1086

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..... s decided by HC VISHALDEEP SPINNING MILLS LTD [ 2023 (7) TMI 20 - GUJARAT HIGH COURT] 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 part thereof, it came to be g .....

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