Determination of an impermissible avoidance arrangement and consequences thereof

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..... erve on the assessee a notice requiring him, on a date to be specified therein to produce, or cause to be produced, any evidence or particulars- (a) which may be required for the purposes of determining the consequences; or (b) on which the assessee may rely in support of his claim that the provisions of section 112 are not applicable to his case. (2) On the day specified in the n .....

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