Chapter applicability limitation: searches or requisitions initiated after the specified cutoff date exclude chapter provisions. An amendment inserts section 158BI providing that the Chapter shall not apply where a search is initiated under the Act's search powers or books, documents or assets are requisitioned under the Act's requisition powers after 31st May, 2003, thereby creating a temporal exclusion based on the date of initiation of investigative measures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Chapter applicability limitation: searches or requisitions initiated after the specified cutoff date exclude chapter provisions.
An amendment inserts section 158BI providing that the Chapter shall not apply where a search is initiated under the Act's search powers or books, documents or assets are requisitioned under the Act's requisition powers after 31st May, 2003, thereby creating a temporal exclusion based on the date of initiation of investigative measures.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
