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

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

Union of India - Subsection

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

(c)it involves the location of an asset or of a transaction or of the place of residence of any party which is without any substantial commercial purpose other than obtaining a tax benefit (but for the provisions of this Chapter) for a party; or

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Union of India - Subsection

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