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Depreciation
1. Depreciation and their impact in fin.A/c, fin.Mgt.,Income tax etc. By Prof.Augustin Amaladas M.Com.,AICWA.,B.ED.,PGDFM
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12. A LTD AMALGAMATES WITH B LTD AS ON 2007 NO CAPITAL GAIN TAX & ACCUMULATED LOSSES & UNABSORBED DEPERICIATION CAN BE CARRIED FORWARD DOES NOT ATTRACT CAPITAL GAIN FOR A BUT NO GAIN FOR B NO BENEFIT TO A & B A MERGES WITH B (A GOES OUT) SATISFIES BOTH 2(1B) & 72 A SATISFIES 2(1B) BUT DOES NOT SATISFY 72 A DOES NOT SATISFY SEC 2(1B) & 72 A PARTICULARS
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