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[Cites 0, Cited by 0] [Section 40A(2)] [Section 40A] [Entire Act]

NCT Delhi - Subsection

Section 40A(2)(a) in The Delhi Value Added Tax Act, 2004

(a)"arrangement" includes any contract, agreement, plan or understanding, whether enforceable in law or not and all steps and transactions by which the arrangement is sought to be carried into effect;