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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Impermissible avoidance arrangement referral: Commissioner and Approving Panel framework prescribes binding procedure and review.</h1> Where an Assessing Officer considers an arrangement should be declared an impermissible avoidance arrangement under Chapter X-A, he may refer the matter to the Commissioner who must notify the assessee, hear objections, and either issue directions or refer contested matters to an Approving Panel. The Approving Panel issues binding directions in accordance with Chapter X-A, may require inquiries or documents, decides by majority, and its directions bind the assessee and tax authorities and are not subject to appeal.

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