Impermissible avoidance arrangement [ Section 96 ]

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..... not ordinarily created between persons dealing at arm s length ; (b) results, directly or indirectly, in the misuse, or abuse , of the provisions of this Act; (c) lacks commercial substance or is deemed to lack commercial substance under section 97 , in whole or in part; or (d) is entered into, or carried out, by means, or in a manner, which are not ordinarily employe .....

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..... nd of tax or other amount under this Act; or (c) a reduction or avoidance or deferral of tax or other amount that would be payable under this Act, as a result of a tax treaty; or (d) an increase in a refund of tax or other amount under this Act as a result of a tax treaty; or (e) a reduction in total income; or (f) an increase in loss, in the relevant previous year or any other prev .....

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