Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
General anti-avoidance rule permits recharacterising arrangements and their steps to determine tax consequences under the Chapter. The General Anti-Avoidance Rule permits declaring an arrangement entered into by an assessee an impermissible avoidance arrangement and determining tax consequences therefrom under the Chapter; the rule applies to any step in, or part of, the arrangement as well as to the arrangement as a whole.
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.
General anti-avoidance rule permits recharacterising arrangements and their steps to determine tax consequences under the Chapter.
The General Anti-Avoidance Rule permits declaring an arrangement entered into by an assessee an impermissible avoidance arrangement and determining tax consequences therefrom under the Chapter; the rule applies to any step in, or part of, the arrangement as well as to the arrangement as a whole.
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