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

Union of India - Subsection

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

(b)it involves or includes—
(i)round trip financing;
(ii)an accommodating party;
(iii)elements that have effect of offsetting or cancelling each other;
(iv)a transaction which is conducted through one or more persons and disguises the value, location, source, ownership or control of funds which is the subject matter of such transaction;