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The Conversion Doctrine: Legal Validity of Converting a Section 133A Survey into a Section 132 Search under the Income Tax Act
Introduction The Indian tax administration system operates through distinct investigative mechanisms designed to detect and prevent tax evasion. Among these, the Income Tax Act, 19
Evidentiary Treatment of Loose Sheets in Income Tax Survey and Search Operations
Introduction During income tax survey and search operations conducted under the Income Tax Act, 1961, authorities frequently encounter loose sheets containing various notati
