Section 132 Of The Income Tax Act
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Search Under IT Act Is Person-Centric; Premises Don't Decide 'Searched Person': Karnataka High Court
25 April 2026 8:10 PM IST

PIL In Supreme Court Challenges Income Tax Law Allowing Search Of Digital Devices, Cloud Data
11 Feb 2026 10:11 AM IST

Additions Can't Be Made In Cases Of Unabated Assessments Without Incriminating Material: Mumbai ITAT
14 July 2024 4:45 PM IST

Search U/s 132 Is Invalid If Material Considered For Authorizing Search Is Irrelevant And Unrelated: Bombay High Court
21 May 2024 6:45 PM IST




