{"id":3829,"date":"2018-03-01T14:01:51","date_gmt":"2018-03-01T08:31:51","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=3829"},"modified":"2018-03-01T14:01:51","modified_gmt":"2018-03-01T08:31:51","slug":"section-99-treatment-connected-person-accommodating-party","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-99-treatment-connected-person-accommodating-party\/","title":{"rendered":"Section &#8211; 99 : Treatment of connected person and accommodating party"},"content":{"rendered":"<p>99. For the purposes of this Chapter, in determining whether a tax benefit exists,\u2014<\/p>\n<p>(i) the parties who are connected persons in relation to each other may be treated as one and the same person;<\/p>\n<p>(ii) any accommodating party may be disregarded;<\/p>\n<p>(iii) the accommodating party and any other party may be treated as one and the same person;<\/p>\n<p>(iv) the arrangement may be considered or looked through by disregarding any corporate structure.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>99. For the purposes of this Chapter, in determining whether a tax benefit exists,\u2014 (i)<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3062,446],"tags":[],"yst_prominent_words":[3107,3088,2353,3106],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3829"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=3829"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3829\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=3829"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=3829"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=3829"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=3829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}