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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Warrant of authorisation u/s 132 - Validity of search ...

Case Laws     Income Tax

April 9, 2019

Warrant of authorisation u/s 132 - Validity of search proceedings u/s 132(1) - In the absence of existence of any of the three circumstances envisaged u/s 132(1), the impugned authorisation is invalid and cannot be sustained

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