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Applicability of amendment to Sec. 132(5).
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....on Laws (Amendment) Act, 1984 seeks to amend sub-section (5) of sec.132 of the I.T.Act relating to search and seizure. The amendment provides that the order under the said sub-section estimating the u....
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....ot elapsed on 1st October, 1984. A view is possible that in all cases where seizures have been made on or after 3rd July, 1984, time limit of 90 days gets extended. However, the Board after due consid....
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