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party which is without any substantial commercial purpose other than obtaining a tax...flows of any party to the arrangement apart from any effect attributable to the...

Where the total income of a registered non-profit organisation, without giving effect...provisions of this Part, exceeds the maximum amount which is not chargeable to...

shall, with necessary modifications, apply in relation to such reference made under...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

In a claim under this Chapter, it shall not be open to the assessee to question the...the assessee shall not be entitled to any relief on such claim except refund of...