48 results for “depreciation”+ Section 6(1)(iii)clear
Sorted by relevance
Key Topics
Showing 1–20 of 48 · Page 1 of 3
In the result, assessee’s appeal for A
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
depreciation allowance or any other allowance or deduction for such assessment year and for which a prior notice under Section 148 would be required to be issued. Section 147 does not contemplate an eventuality which Section 153A or Section 153C contemplates, the basis of which is inter alia a search action under Section 132 being resorted as noted hereinabove. Thus