https://www.taxtmi.com/acts?id=51713 The provision permits, for purposes of determining a tax benefit under the General Anti-Avoidance Rule, treating connected persons as one and the same person, disregarding any accommodating party, treating an accommodating party and any other party as one and the same, and looking through an arrangement by disregarding corporate structure to assess the substance of transactions. en-us Thu, 14 Aug 2025 11:22:31 +0530 Wed, 27 Aug 2025 18:15:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51713 The provision permits, for purposes of determining a tax benefit under the General Anti-Avoidance Rule, treating connected persons as one and the same person, disregarding any accommodating party, treating an accommodating party and any other party as one and the same, and looking through an arrangement by disregarding corporate structure to assess the substance of transactions. Act-Rules Income Tax Thu, 14 Aug 2025 11:22:31 +0530 https://www.taxtmi.com/acts?id=51713