<h1>High Court Rules Against Unrestricted Laptop Access in EMAAR Audit, Upholds Client Confidentiality u/s 132.</h1> In a case involving the seizure of laptops during an audit of EMAAR, the High Court ruled that the Income Tax Department cannot demand unrestricted access to the laptops of an auditing firm, as this would breach client confidentiality. The laptops contained sensitive data unrelated to the investigation, and the court emphasized the need for specific reasons and warrants for such searches. The court set aside the summons issued to the firm's employees and ordered the return of the laptops, highlighting the protection against indiscriminate searches under Section 132 of the Income Tax Act.