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    <title>2025 (11) TMI 190 - Supreme Court (LB)</title>
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    <description>SC held that police/officers cannot directly summon a lawyer to produce client-related documents for investigative perusal; production and admissibility must be decided by a court after hearing the witness and objections under Section 132 BSA. Examination of digital devices must occur in court with the lawyer, client and any technically conversant person present. The Court clarified that &quot;practice&quot; includes non-litigious work, that in-house counsel lack full independence, and that fly-in foreign visits depend on facts and regulation. Investigative summons was set aside and the suo motu proceedings disposed.</description>
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    <pubDate>Fri, 31 Oct 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=780722</link>
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      <pubDate>Fri, 31 Oct 2025 00:00:00 +0530</pubDate>
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