LAW AND PRACTICE RELATING TO GENERAL ANTI AVOIDANCE RULES (GAAR)

Law And Practice Relating To General Anti Avoidance Rules (Gaar)

Author: D p mittal
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Overview of Law And Practice Relating To General Anti Avoidance Rules (Gaar)

Gaar - introduction gaar - indian income-tax act - overview judge-made tax avoidance doctrines statute based - general and specific tax avoidance rules tax treaties - general avoidance rules gaar - treaty override gaar - general principles gaar - applicability gaar - impermissible transaction gaar - arrangement lacking commercial substance - circumstances gaar - consequences gaar - related party gaar - application gaar - framing guidelines gaar - definition gaar - procedure

Contributors & Book Details of Law And Practice Relating To General Anti Avoidance Rules (Gaar)

Author D P MITTAL
Publisher TAXMANN PUBLICATIONS PVT. LTD.
Publication Year 2012 EDITION
Binding HARD BOUND
Number of pages 520
ISBN-13 978-93-5071-068-5
Weight 960 gms

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