March 1, 2018
Published by Law@HostBooks at March 1, 2018
102. In this Chapter, unless the context otherwise requires,— (1) “arrangement” means any step in, or a part or whole of, any transaction, operation, scheme, agreement or understanding, whether enforceable […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
101. The provisions of this Chapter shall be applied in accordance with such guidelines and subject to such conditions, as may be prescribed.33
March 1, 2018
Published by Law@HostBooks at March 1, 2018
100. The provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination of tax liability.
March 1, 2018
Published by Law@HostBooks at March 1, 2018
99. For the purposes of this Chapter, in determining whether a tax benefit exists,— (i) the parties who are connected persons in relation to each other may be treated as […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
98. (1) If an arrangement is declared to be an impermissible avoidance arrangement, then, the consequences, in relation to tax, of the arrangement, including denial of tax benefit or a […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
97. (1) An arrangement shall be deemed to lack commercial substance, if— (a) the substance or effect of the arrangement as a whole, is inconsistent with, or differs significantly from, […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
96.(1)An impermissible avoidance arrangement means an arrange- ment, the main purpose of which is to obtain a tax benefit, and it— (a) creates rights, or obligations, which are not ordinarily […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
95.32(1) Notwithstanding anything contained in the Act, an arrangement entered into by an assessee may be declared to be an impermissible avoidance arrangement and the consequence in relation to tax […]
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