https://kpmg.com/us/en/taxnewsflash/news/2025/09/tnf-india-unabsorbed-depreciation-carried-over-may-be-used-even-if-no-business-activity-in-later-tax-year-tribunal-decision.html
India: Unabsorbed depreciation carried over may be used even if no business activity in later tax...
Recent direct and indirect tax developments in India