https://www.taxtmi.com/caselaws?id=456688 The Court directed de-sealing of two laptops and their examination by the Director General of the National Informatics Centre or nominee in the presence of the Income Tax Department, the appellants and the EMAAR MGF Group, with all data available for inspection to verify relevance to the assessee. The Department may copy data only from folders or files relating to the specified entities, namely Boulder Hills Leisure (P) Ltd., Cyberabad Convention Centre (P) Ltd. and Emaar Hills Township (P) Ltd. For other parties' data, the Department may inspect but not copy, and any claim that such files are connected to the EMAAR MGF Group must be made in writing to S.R. Batliboi & Co. with reasons and material relied on; copies are to be provided only if consent is given or the challenge fails. The appeal was disposed of on these procedural terms, leaving the substantive question open. en-us Mon, 17 Aug 2009 00:00:00 +0530 Thu, 08 Aug 2024 17:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456688 The Court directed de-sealing of two laptops and their examination by the Director General of the National Informatics Centre or nominee in the presence of the Income Tax Department, the appellants and the EMAAR MGF Group, with all data available for inspection to verify relevance to the assessee. The Department may copy data only from folders or files relating to the specified entities, namely Boulder Hills Leisure (P) Ltd., Cyberabad Convention Centre (P) Ltd. and Emaar Hills Township (P) Ltd. For other parties' data, the Department may inspect but not copy, and any claim that such files are connected to the EMAAR MGF Group must be made in writing to S.R. Batliboi & Co. with reasons and material relied on; copies are to be provided only if consent is given or the challenge fails. The appeal was disposed of on these procedural terms, leaving the substantive question open. Case-Laws Income Tax Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456688