Disclosure of reasons to belief for conducting search u/s 132 - ...

Case Laws Income Tax

July 31, 2019

Disclosure of reasons to belief for conducting search u/s 132 - impact of insertion of Explanation to Section 132(1) by the FA, 2017 with retrospective effect - the High Court is precluded from seeing the note or discussing it in a judgment where there is a challenge to the search itself - disclosure made in order will not be treated as a precedent

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Disclosure of reasons to belief for conducting search u/s 132 - ...

Case Laws Income Tax

July 31, 2019

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