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Income Tax - Highlights / Catch Notes

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Validity of search and seizure proceedings - petitioners have ...


Court Upholds Search and Seizure Validity; Petitioners Fail to Prove Arbitrary or Malicious Intent in Warrant Issuance.

June 12, 2013

Case Laws     Income Tax     HC

Validity of search and seizure proceedings - petitioners have not been in a position to show that the authority concerned had issued the warrants of search, arbitrarily, without following the procedures established by law or with a mala fide motive. - HC

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