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Jan 6, 26, 12:53 PM
or other amount payable under this Act; or (b) an increase in a refund of tax...tax or other...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 102 Year: 2025 -
Jan 6, 26, 12:53 PM
avoidance arrangement means an arrangement, the main purpose of which is to obtain a tax...; (c) lacks commercial substance or is deemed to lack commercial substance...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 96 Year: 2025 -
Jan 6, 26, 12:53 PM
an impermissible avoidance arrangement, then, the consequences, in relation to tax..., of the arrangement, including denial of tax benefit or a...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 98 Year: 2025 -
Jan 6, 26, 12:53 PM
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...
Act: Income-tax Act, 1961 Chapter: CHAPTER X-A - General anti-avoidance rule Language: English Features: Acts Sections - Income tax act: Section - 97 Year: 2025
