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Section 132 of Bharatiya Sakshya Adhiniyam, 2023 protects advocates from being compelled to disclose any communication made in the course and purpose of their professional employment.

Delhi High Court
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The Court held that the proceedings initiated in terms of the impugned SCNs and their continuance would be futile and impractical. The impugned SCNs are essentially rendered impotent and would serve no practical purpose.