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2012 (7) TMI 1162 - SCH - Income TaxExtract: .......ection 93 and the Second Schedule of the Information Technology Act, 2000; before raising the presumption under subsection (4-A) of Section 132 and also before using a statement taken from any person on the basis of such seized data against the assessee under sub-section (4) of Section 132? The special leave petitions are, accordingly, disposed of.
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