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Case Law Details

Case Name : Rajendran Chingaravelu Vs. ACIT (Supreme Court of India)
Related Assessment Year :
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RELEVANT PARAGRAPH

10. We are in agreement with the submissions of the learned Solicitor General. When the bonafides of a passenger carrying an unusually large sum, and his claims regarding the source and legitimacy, have to be verified, some delay and inconvenience is inevitable. The inspecting and investigating officers have to make sure that the money was / intended for any illegal purpose. In such a situation, the rights of the passenger will have to yield t

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