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[Cites 0, Cited by 0] [Section 93(3)] [Section 93] [Entire Act]

Union of India - Subsection

Section 93(3)(d) in The Income Tax Act, 1961

(d)in determining whether a person has power to enjoy income, regard shall be had to the substantial result and effect of the transfer and any associated operations, and all benefits which may at any time accrue to such person as a result of the transfer and any associated operations shall be taken into account irrespective of the nature or form of the benefits.