https://www.taxtmi.com/circulars?id=9409 Section 132(9) grants the person from whose custody books or documents are seized the right to make copies or extracts; "custody" entails control or actual/constructive possession tied to legal duty. The decisive consideration is the person to whom the documents relate and against whom they will be used. If the assessee objects to an employee making copies of documents of which the assessee is owner, the assessing officer may refuse permission and the assessee alone is entitled to the benefit of Section 132(9). en-us Fri, 10 Jul 1981 00:00:00 +0530 Sat, 04 Jun 2011 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9409 Section 132(9) grants the person from whose custody books or documents are seized the right to make copies or extracts; "custody" entails control or actual/constructive possession tied to legal duty. The decisive consideration is the person to whom the documents relate and against whom they will be used. If the assessee objects to an employee making copies of documents of which the assessee is owner, the assessing officer may refuse permission and the assessee alone is entitled to the benefit of Section 132(9). Circulars Income Tax Fri, 10 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9409