Finance Act 2012
A Comprehensive Commentary on Law relating to Search and Seizure and assessment of search cases
An indepth analysis of various provisions of law relating to Search and Seizure as well as assessment of search cases with the help of plethora of judgments of Supreme Court/High Courts as well as orders of ITAT.
Some of the Topics comprehensively dealt with are as under :
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Circumstances when search can be initiated
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Authorization of Search
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Validity of Search
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Actual Conduct of Search Operations
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Seizure of books of account, documents and assets
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Restraint Order
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Recording of Statement
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Presumption under section 132(4A)
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Assessment in case of search or requisition
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Handling of assessment in search cases
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Penalties and Prosecution in search cases
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Application to Settlement Commission in search cases
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Precautions before facing search action
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Direct Taxes Code Bill, 2010
Also incorporating :
