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B/f Loss or B/f Depreciation while reducing in MAT Calcution

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(Querist)
30 September 2019 Sir,
Kindly guide me method to reduce b/f loss or b/f Depreciation in MAT Calculation if Set off of Depreciation is made in FY 2017-18. whether to see loss from inception again or to look only last years figures after taking set off of depreciation. i.e. Net Carried forward amount after set off.
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Aashok Kumar Sharma online

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Aashok Kumar Sharma online (Expert)
29 May 2020 You have to follow standard accounting practices only to arrive at the eligible amount.
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