S. 132: A Practical Guide To The Law And Procedure Of Search And Seizure
The power of search &
seizure is a potent tool for the department to unearth unaccounted
income. However, to mitigate the possibility of its misuse by
over-zealous officials, the law has incorporated several safeguards. The
author, an eminent advocate with rich experience in the subject, has
explained the entire law in a succinct
manner. His check list will
ensure that the department and the taxpayers are always on the right
side of the law
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