Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 355] [Entire Act] Union of India - Subsection Section 355(o) in The Income Tax Act, 2025 (o)"value" means the value of any benefit or facility granted or provided free of cost or at concessional rate to any related person;
