https://www.taxtmi.com/caselaws?id=237626 Survey authorisation issued in the name of a company director was valid where the survey occurred at the company's business premises and the director acted for the company. Incomplete books of account, recorded reasons for impounding, and Commissioner-approved retention supported continued custody of the materials under the Income-tax Act. Electronic data stored on laptops and CDs fell within the definition of books of account and could be retained for investigation. The High Court upheld the survey, impounding and retention, declining to quash the authorisation or direct return of the articles. en-us Wed, 25 Sep 2013 00:00:00 +0530 Wed, 02 Oct 2013 23:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237626 Survey authorisation issued in the name of a company director was valid where the survey occurred at the company's business premises and the director acted for the company. Incomplete books of account, recorded reasons for impounding, and Commissioner-approved retention supported continued custody of the materials under the Income-tax Act. Electronic data stored on laptops and CDs fell within the definition of books of account and could be retained for investigation. The High Court upheld the survey, impounding and retention, declining to quash the authorisation or direct return of the articles. Case-Laws Income Tax Wed, 25 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237626