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General Anti-Avoidance Rule. 178. (1) Irrespective of anything contained in this Act...to be an impermissible avoidance arrangement and the consequence in relation to...

same meaning as assigned to it in Explanation 1 to section 68 of the Companies Act...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

Charter and issue such orders, instructions, directions or guidelines to other income-tax...CHAPTER XIV CHAPTER XIV - Tax...

believe or reason to suspect, as referred to in section 247 or 248, recorded by the income-tax...CHAPTER XIV CHAPTER XIV -...

person, formed or established or incorporated for a particular event or purpose in a tax...or body or juridical person for the period beginning from the first day of that...

(including service taxes) levied by a local authority in respect of such property..., actually paid during the tax year by the owner, irrespective...

the aforesaid accounts at the time of closure or otherwise shall be charged to tax...year, it shall be charged to tax in accordance with the...

the aforesaid accounts at the time of closure or otherwise shall be charged to tax...scheme, as referred to in the Schedule IX, is sold or otherwise transferred in any...