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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Legality of search & seizure operations – mere possession of ...

Income Tax

August 23, 2013

Legality of search & seizure operations – mere possession of money, bullion, jewellery or such valuable article or thing per-se would not be sufficient to enable the competent officer to form a belief that the same had not been or would not be disclosed for the purpose of the Act. - What is required is some concrete material to enable a reasonable person to form such a belief. - HC

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