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Income Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Valid search - proceedings initiated under Section 132 - Note of ...

Income Tax

December 5, 2020

Valid search - proceedings initiated under Section 132 - Note of satisfaction does record reasons calling for necessary authorization to carry out search and seizure operation. The search and seizure operations carried out by and in terms of Section 132(1) of the Income Tax Act cannot be said to be illegal and ultra vires the Statute. - HC

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