Survey u/s 133A versus search u/s 132 – ITAT is correct in ...
High Court Affirms ITAT: Survey Material (Section 133A) Separate from Search Material (Section 132) in Tax Cases.
November 23, 2013
Case Laws Income Tax HC
Survey u/s 133A versus search u/s 132 – ITAT is correct in saying that the material found during the course of survey operations is independent and has nothing to do with the material found during the course of search operation - HC
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