M/s A. M. Motors Versus The Deputy Comissioner Of Income Tax - Income Tax - KERALA HIGH COURT - HC - Survey u/s 133A versus search u/s 132 proceedings u/s 158BD Held that - ITAT is correct in saying that the material found during the course of survey operations is independent and has nothing to do with the material found during the course of search operation - If there is any material found during the course of survey operation though it does not form basis for proceedings so far as protecti................................... Income Tax - Case Laws
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