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        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.

        <h1>Search and seizure under section 132 reveals bogus invoicing with cash back scheme and large undisclosed income deployed into assets.</h1> A search under section 132 uncovered a systematic scheme of inflating expenditure using bogus invoices, with payments made by cheque or electronic transfer and cash returned to promoters, producing suppressed taxable income that was deployed into immovable property, share capital, fixed deposits, cash and other valuables; searches resulted in seizure of substantial cash and gold and enquiries are ongoing.

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