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Basic concept of panchnama

IN THE HIGH COURT OF DELHI ITA 1198/2008 Decided On: 12.11.2008 Commissioner of Income Tax Vs.  Shri S.K. Katyal   Hon’ble Judges/Coram: Badar Durrez Ahmed and Rajiv Shakdher, JJ.    • Search and seizure – Prohibitory order under Section 132(3) When amount to seizure–Where seizure of a thing is not…

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