https://www.taxtmi.com/acts?id=10892 An arrangement is presumed to have been entered into or carried out for the main purpose of obtaining a tax benefit unless the person proves otherwise; if any step or part of an arrangement has as its main purpose obtaining a tax benefit, the arrangement is likewise presumed to have been made or carried out for that main purpose, even if the overall arrangement's main purpose is not to obtain a tax benefit. en-us Thu, 20 Aug 2009 12:52:54 +0530 Thu, 20 Aug 2009 12:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10892 An arrangement is presumed to have been entered into or carried out for the main purpose of obtaining a tax benefit unless the person proves otherwise; if any step or part of an arrangement has as its main purpose obtaining a tax benefit, the arrangement is likewise presumed to have been made or carried out for that main purpose, even if the overall arrangement's main purpose is not to obtain a tax benefit. Act-Rules Bills Thu, 20 Aug 2009 12:52:54 +0530 https://www.taxtmi.com/acts?id=10892