Benefit of TOLA 2020 not available to first proviso to Section 149(1)(b) of Income Tax Act

Wallstone Ceramic Vs DCIT (Gujarat High Court)

Gujarat High Court held that in respect of the proceedings where the first proviso to Section 149(1)(b) is attracted, the benefit of the Taxation and Other Laws (Relaxation And Amendment of Certain Provisions) Act, 2020 (TOLA 2020) will not

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