5 results for “depreciation”+ Section 149(1)(b)clear
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Bench: This Court & On Leave Being Granted, Civil Appeals Have Been Registered. 3.
149. Under sub-Section (1)(b), no notice under Section 148 shall be issued in a case where an assessment under sub-section (3) of Section 143 or Section 147 has been made for such assessment year if seven years but not more than 10 years have elapsed from the end of the relevant assessment year unless the income chargeable