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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>Benefit under GAAR defined to include any payment, tangible or intangible, affecting tax avoidance analysis.</h1> For Chapter X-A (GAAR) under the Income Tax Act, benefit per section 102(3) includes a payment of any kind, whether tangible or intangible; the term encompasses advantages, privileges, profits or gains that may accrue to a recipient and therefore any form of transfer can be relevant to GAAR analysis.

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