{"id":16325,"date":"2021-04-03T15:08:07","date_gmt":"2021-04-03T09:38:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/acit-v-padma-logistics-khanij-p-ltd-2020-81-itr-61-183-itd-891-kol-trib-3\/"},"modified":"2021-09-23T06:27:48","modified_gmt":"2021-09-23T00:57:48","slug":"acit-v-padma-logistics-khanij-p-ltd-2020-81-itr-61-183-itd-891-kol-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/acit-v-padma-logistics-khanij-p-ltd-2020-81-itr-61-183-itd-891-kol-trib-3\/","title":{"rendered":"ACIT v. Padma Logistics &#038; Khanij (P.) Ltd. (2020) 81 ITR 61 \/ 183 ITD 891 \/ 208 TTJ 67 (Kol.)(Trib.)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Tribunal held that\u00a0 scheme\u00a0 demerger was duly approved by High Courts at Calcutta and Bombay\u00a0\u00a0 all carried forward losses and unabsorbed depreciation in respect of Vortal Undertaking were transferred from demerged company SYK to assessee being resulting company\u00a0 as per section 2(19AA) of the Act,\u00a0 eligible accumulated loss and allowance for unabsorbed depreciation of demerged company would be allowed to be carried forward and set off in hands of resulting company. (AY. 2010-11)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 72A : Carry forward and set off of accumulated loss and unabsorbed depreciation-Demerger-Demerged company would be allowed to be carried forward and set off in hands of resulting company. [S. 2(19AA)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-16325","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4fj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16325","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=16325"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16325\/revisions"}],"predecessor-version":[{"id":21623,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16325\/revisions\/21623"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}