Unabsorbed depreciation

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Querist : Anonymous

Querist : Anonymous (Querist)

06 February 2016 Dear Experts,
what is anabsorbed dep. plz clarify with an example..

Thanx in Advance.

Arpit Shah

Arpit Shah (Expert)
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06 February 2016 https://www.caclubindia.com/experts/unabsorbed-depreciation-172721.asp

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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04 October 2021 Unabsorbed depreciation is that amount of unutilised depreciation which the assessee will not be able to claim as an expense in his income tax returns due to lack of sufficient profit in the profit & loss account.
This unabsorbed amount can be set-off against other heads of income and is carried forward for adjustments in the forthcoming years. It can be carried forward perpetually for any number of years until the excess amount is fully adjusted.

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