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Treatment of Business loss & unabsorbed Depreciation in DTA/DTL

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(Querist)
25 September 2016 What will be in he treatment of previous years business losses & unabsorbed Depreciation while calculating DTA/DTL?
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CA Amrita Chattopadhyay

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CA Amrita Chattopadhyay (Expert)
27 September 2016 Previous year business loss and unabsorbed depreciation is got tax benefits. Thus the same would be considered in calculation of the deferred tax and considered as deferred tax asset

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