https://www.taxtmi.com/highlights?id=71082 Claim of depreciation beyond six years for the first time - There is no provision under law to make assessment of an assessee beyond six years. Therefore, claim made by the assessee beyond six years cannot be admitted, because, there is no provision under the law to modify the income of the assessee by the AO. - AT en-us Tue, 25 Jul 2023 08:13:10 +0530 Wed, 26 Jul 2023 11:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71082 Claim of depreciation beyond six years for the first time - There is no provision under law to make assessment of an assessee beyond six years. Therefore, claim made by the assessee beyond six years cannot be admitted, because, there is no provision under the law to modify the income of the assessee by the AO. - AT Highlights Income Tax Tue, 25 Jul 2023 08:13:10 +0530 https://www.taxtmi.com/highlights?id=71082