TaxTMI 
TaxTMI 
High Court Emphasizes Mandatory Prior Approval u/s 158BG to Prevent Misuse by Lower Authorities.
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....Improper authorization u/s 158BG - The legislature provides for previous approval so that these harsh provisions are not abused by the Lower Authorities - The noncompliance of said provision cannot be construed as a mistake, defect or omission - HC....