2018 (9) TMI 1843

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rbed depreciation - mere change of opinion would not justify the AO in seeking a recourse to the powers under Sections 147 and 148 unless there is tangible material - HELD THAT:- SLP dismissed. - SP .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X