Meaning of tax terms

Meaning of ” Last of the authorizations”

Posted on by Prashant Thakur

Case Name : Asstt. CIT vs. Shree ram lime products ltd.

Citation : [2012] 22 TAXMANN.COM 122/137 ITD 220/147 TTJ 121/17 ITR (TRIB.) (JODH.)(SB)

Court : ITAT- Jodhpur

Section : 158B TO 158BG

Meaning : The words ‘last of the authorizations’ used in section 158be imply that there can be more than one authorization for search under section 132.

Prashant Thakur

The author has spent more than 30 years in the field of taxation. Wrote four books -3 on on Indian Tax Law and 1 on US tax law for cryptocurrency. Apart from https:taxworry.com , he also writes on https://irstaxapp.com which is for US tax laws. He is a tech enthusiast and manages a cloud computing company that publishes innovative software.

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