
Finance Act 2021

Komal Ahuja Gujarat High Court, Income Tax, Judicial Decisions, Taxation, The Central Board of Direct Taxes (CBDT) Central Board of Direct Taxes, Finance Act 2021, Gujarat High Court judgement, Income Tax Act 1961, Keenara industries judgement, Section 148 Income Tax Act, Section 149(1) of the Income Tax Act 1961., Time-Barred Notices, TLA Act 2020, validity of notice u/s 148