Section 94(3)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 94(3)] [Section 94] [Entire Act]

Union of India - Subsection

Section 94(3)(b) in The Income Tax Act, 1961

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

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Union of India - Subsection

Section 94(3)(b) in The Income Tax Act, 1961