Jha S, Zaveri A. Working of Section 153A of the Income Tax Act, 1961: Resolving the Conflict between the Literal Rule of Interpretation and Harmonious Construction. CULJ [Internet]. 2017Jun.1 [cited 2024Nov.24];6(2):45-60. Available from: https://journals.christuniversity.in/index.php/culj/article/view/1879