3 results for “depreciation”+ Section 56(1)clear
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Bench: Shri Sanjay Garg & Shri Rakesh Mishra
56[Assessing] Officer 57[has reason to believe58] that any income chargea- ble to tax has escaped assessment58 for any assessment year, he may, subject to the provisions of sections 148 to 153, assess or reassess58 such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course