https://www.taxtmi.com/highlights?id=48293 Disclosure of reasons to belief for conducting search u/s 132 - impact of insertion of Explanation to Section 132(1) by the FA, 2017 with retrospective effect - the High Court is precluded from seeing the note or discussing it in a judgment where there is a challenge to the search itself - disclosure made in order will not be treated as a precedent en-us Wed, 31 Jul 2019 04:34:51 +0530 Wed, 31 Jul 2019 04:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48293 Disclosure of reasons to belief for conducting search u/s 132 - impact of insertion of Explanation to Section 132(1) by the FA, 2017 with retrospective effect - the High Court is precluded from seeing the note or discussing it in a judgment where there is a challenge to the search itself - disclosure made in order will not be treated as a precedent Highlights Income Tax Wed, 31 Jul 2019 04:34:51 +0530 https://www.taxtmi.com/highlights?id=48293