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[Cites 0, Cited by 0] [Section 180(1)] [Section 180] [Entire Act]

Union of India - Subsection

Section 180(1)(d) in The Income Tax Act, 2025

(d)it does not have a significant effect upon the business risks or net cash flows of any party to the arrangement apart from any effect attributable to the tax benefit that would be obtained (but for the provisions of this Chapter).