Q 378. What is the meaning of the term “Inspection”?


Ans. ‘Inspection’ is a new provision under the MGL. It is a softer provision than search to enable officers to access any place of business of a taxable person and also any place of business of a person engaged in transporting goods or who is an owner or an operator of a warehouse or godown….

This content is for annual and Semi Annual members only.

Log In Register