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Income Tax - Highlights / Catch Notes

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Assessment u/s 153A - pre-condition justifying the invocation of ...

Income Tax

May 22, 2017

Assessment u/s 153A - pre-condition justifying the invocation of the power of search u/s 132 (1) against the Petitioner - The Respondent's search of the Petitioner was a classic case of a ‘false start’. It was without legal basis. What were the options available to the Respondents when they came across the locker key when they searched another person - HC

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