retrospective applicability of sec 153c 2015 amendment as held by supreme court
union budget 2023 24 proposed changes relating to income tax search and seizure provisions
accused cannot be compelled to give password of electronic device during investigation proceedings
insertion of section 79a plugging of lacuna by finance bill 2022
union budget 2022 23 proposed changes relating to income tax search and seizure provisions
declaration undisclosed income to buy peace does not renders assessee immunity from initiation levy of penalty
income tax search seizure right of assessee to cross examine
controversy in computing period limitation to frame search assessments
legality roping unconnected third party rigors income tax search seizure action
assessment of incriminating material found during income tax search us 153a
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