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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>General anti-avoidance rule time limits require Commissioners to issue directions and references within strict statutory months.</h1> Procedural time limits for GAAR require the Commissioner to issue directions under section 144BA(3) within one month from the end of the month in which the assessee's date of compliance with the section 144BA(2) notice falls, and to make a reference to the Approving Panel under section 144BA(4) within two months from the end of the month in which the assessee's final submission to the section 144BA(2) notice is received.

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