Application and guidelines Regarding applicability of GAAR - (New) Section 183 & 184 / (Old) Section 100 & 101

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....n addition to, or in lieu of, any other basis for determination of tax liability; • (b) as per such guidelines and subject to such conditions, as may be prescribed. • Exception of provisions of General Anti Avoidance Rule [ Rule 128 ] (For more detail refer this chapter) • Determination of consequences of impermissible avoidance arrangement [ Rule 1....