https://www.taxtmi.com/manuals?id=4728 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. en-us Wed, 04 Sep 2024 12:42:00 +0530 Thu, 12 Jun 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4728 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. Manuals Income Tax Wed, 04 Sep 2024 12:42:00 +0530 https://www.taxtmi.com/manuals?id=4728