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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: tax consequences are confined to the declared part of the arrangement for income tax purposes.</h1> When a portion of an arrangement is declared an impermissible avoidance arrangement under the General Anti Avoidance Rule, tax consequences are determined solely with reference to that declared part and not the entire arrangement.

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