General Anti-Avoidance Rule applicability deferred to commence on the notified commencement date by amendment to Income-tax Rules. Amendment to the Income-tax Rules substitutes prior dates in rule 10U with a single prescribed commencement date for GAAR: rule 10U(1)(d) and rule 10U(2) have their existing commencement dates replaced by the new effective date, and the Income-tax (16th Amendment) Rules, 2016 come into force on publication in the Official Gazette.
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 applicability deferred to commence on the notified commencement date by amendment to Income-tax Rules.
Amendment to the Income-tax Rules substitutes prior dates in rule 10U with a single prescribed commencement date for GAAR: rule 10U(1)(d) and rule 10U(2) have their existing commencement dates replaced by the new effective date, and the Income-tax (16th Amendment) Rules, 2016 come into force on publication in the Official Gazette.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
