@online{sheth2024,
  author       = {Malak Sheth},
  title        = {Assessing The Overreach: A Critique Of Section 43B(H) Of The Income Tax Act, 1961},
  organization = {CBFL Blog},
  date         = {2024-05-16},
  url          = {https://cclgflblog.pages.dev/post/assessing-the-overreach-a-critique-of-section-43b-h-of-the-income-tax-act-1961/},
}