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[Cites 0, Cited by 0] [Section 175(4)] [Section 175] [Entire Act]

Union of India - Subsection

Section 175(4)(b) in The Income Tax Act, 2025

(b)the avoidance of income-tax was exceptional and not systematic and also that in any of the three preceding years any avoidance of income-tax by a transaction of the nature referred to in sub-sections (1), (2) or (3) was not there in his case.