Income-tax amendment expands authority to determine whether proposed arrangements by residents or non-residents are impermissible avoidance. Amendment adds an express provision permitting the Authority to determine whether a proposed arrangement by a resident or non-resident is an impermissible avoidance arrangement, replacing a prior sub-clause, and modifies clause (b) by omitting a sub-clause, changing terminal conjunctions, and inserting a new sub-clause to link clause (b) to the newly inserted clause (a)(iv).
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.
Income-tax amendment expands authority to determine whether proposed arrangements by residents or non-residents are impermissible avoidance.
Amendment adds an express provision permitting the Authority to determine whether a proposed arrangement by a resident or non-resident is an impermissible avoidance arrangement, replacing a prior sub-clause, and modifies clause (b) by omitting a sub-clause, changing terminal conjunctions, and inserting a new sub-clause to link clause (b) to the newly inserted clause (a)(iv).
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