Searches and seizures u/s 132 - it is not for this Court to ...
Court Clarifies Role in Search and Seizure: Authority, Not Court, Determines Evidence Sufficiency u/s 132 of Income Tax Act.
February 6, 2013
Case Laws Income Tax HC
Searches and seizures u/s 132 - it is not for this Court to indulge in the exercise of finding out the sufficiency or the relevance of the materials, which were available with the authority concerned, for arriving at his conclusion. - HC
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