3 results for “section 68”+ Section 132(4)clear
Sorted by relevance
Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MRS. JUSTICE SUSMITA PHUKAN KHAUND
4. Mr. Keyal, learned counsel for the appellants seeking admission of the appeals on the proposed substantial questions of law reproduced (supra) urged that the view taken by the learned Income Tax Appellate Tribunal (ITAT) that the documents seized during the search proceedings being the GCL–HD–1 (Goldstone Cements Limited Hard Drive-1) did not constitute incriminating material