Interpretation of Sec.132(9).

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Full Text of the Document

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.... sub-section '1 or '1A may make copies thereof or take extracts therefrom. The point for consideration is whether an employee from whose premises books and documents etc. belonging to an assessee have been seized is entitled to make copies thereof or take extracts therefrom when the same is objected to by the assessee i.e. the owner of the books and documents etc. 2. The matter involves interpr....