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    <title>2011 (3) TMI 706 - Gujarat High Court</title>
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    <description>The court upheld the validity of the warrant of authorization issued under section 132(1) of the Income-tax Act, finding that the conditions for its exercise were duly satisfied. It also deemed the subsequent actions of search and seizure, as well as the issuance of notices under sections 133(6) and 131(1A), to be legal and valid. The court dismissed the petition, ruling in favor of the income-tax authorities and discharged the rule with no order as to costs.</description>
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      <pubDate>Fri, 04 Mar 2011 00:00:00 +0530</pubDate>
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