This book discusses and analyses various complicated and controversial legal issues surrounding Search and Seizure. It also aims to comprehend and address various practical aspects with the help of landmark judgements from various courts.
This book will help practising tax consultants, taxpayers, academicians, and tax administrators.
The Present Publication is the 8th Edition, authored by Dr Raj K. Agarwal & Dr Rakesh Gupta. This book is updated by the Finance Act, 2022 with the following noteworthy features:
• [Solutions to Practical Issues] in the form of:
o Frequently Asked Questions (FAQs)
o Gist of Landmark Judgements of various courts
o Significant Checklists on various issues relating to the handling of Search & assessment of search cases
• [Balanced View on Controversial Issues via Landmark Judgements (updated till March 2022)]
• [Discussion on amended Reassessment Provisions] along with a discussion on various issues that may arise in the future.
