29 results for “depreciation”+ Section 11(3)clear
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Bench: Dr. Manish Borad & Shri Sonjoy Sarma
11 - Supreme Court of India], it was held, as follows, by the Hon'ble Supreme Court: "5. After the Amending Act, 1989, Section 147 reads as under: "Income escaping assessment.147:- If the Assessing Officer has reason to believe that any income chargeable to tax has escaped assessment for any assessment year, he may, subject to the provisions of sections