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Income Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Illegality of search does not vitiate the evidence collected ...


Illegally obtained evidence remains admissible for assessment; search's illegality doesn't affect collected material's validity.

May 13, 2013

Case Laws     Income Tax     AT

Illegality of search does not vitiate the evidence collected during such illegal search. - the material collected during the course of survey can be used for the purpose of assessment - AT

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