Statutory Analysis & Procedural Guide: Search, Seizure and Survey under Sections 132 & 133A Income Tax Act
Panchnama, recording of statement under Section 132(4), retraction of confessional statements, and undisclosed income. An in-depth analysis of Sections 132 and 133A, Income Tax Act 1961 considering Pullangode Rubber Produce Co. Ltd v. State of Kerala (1973) 91 ITR 18 (SC). Formulated by Supreme Court & High Court advocates for legal practitioners and corporate counsels.