Court Declares Search Authorization u/s 132 of Income Tax Act Invalid Due to Insufficient Justification by Authorities.

Authorization for conducting search, u/s 132 - The material like high growth, high profit margins, the contention in respect of or doubt about international brand and details thereof is available with the authorities. It is not their case that they had obtained any other information which was suppressed by the petitioners from them. - The authorization is found bad and unsustainable..... - HC .....

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