2009 (8) TMI 1293 - SC - Income Tax

Summary

The Supreme Court directed the de-sealing and examination of two laptops by the IT department to verify data related to specific entities. The IT department can copy data of certain folders/files, and authenticated hard copies of data pertaining to EMAAR-MGF group must be provided. Other data can be inspected but not copied unless connected to EMAAR-MGF group. S.R. Batliboi & Co. can consent or challenge IT department's claims, with the civil appeal disposed of accordingly.