CCTV Safeguards in the Tax Dept. Investigations: CASE COMPILATION on Recording, Preservation and Privacy

This comprehensive case compilation examines the evolving judicial approach towards the use of CCTV cameras in tax department investigations, searches, inspections, summons proceedings and other coercive proceedings. It brings together important judicial precedents dealing with the requirement of recording investigative proceedings, preservation and production of CCTV footage, access to such recordings, and the consequences of non-compliance with safeguards prescribed by the courts.