Direct Tax

Sec. 132 – SLP granted against impugned order passed by HC that where none of circumstances envisaged under clause(a), (b) or (c) of subsection (1) of Sec. 132 are attracted, search warrant is invalid.

Principal Director of Income-tax (Investigation) v. Laljibhai Kanjibhai Mandalia – [2022] 139 taxmann.com 374 (SC).

Central Govt. notifies Special Court in Uttarakhand for the purpose of Income-tax and Black Money Act.

Notification No. 68/2022, dated 24-06-2022.

CBDT notifies Format, Procedure, and Guidelines for submission of STT return electronically.

Notification No. 2 of 2022, dated 24-06-2022.