TMI BlogTax Assessments Can Be Reopened Without Prior Depreciation Claim Consideration; No Section 151 Sanction Needed.Reopening of Assessment – Claim of depreciation was not considered earlier - if there is no sanction as required under section 151 of the Act, the reopening would still be permissible - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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