Law and Practice Relating to General Anti Avoidance Rules (GAAR)

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Law and Practice Relating to General Anti Avoidance Rules (GAAR)

GAAR - Introductionrn GAAR - Indian Income-Tax Act - Overviewrn Judge-Made Tax Avoidance Doctrinesrn Statute Based - General And Specific Tax Avoidance Rulesrn Tax Treaties - General Avoidance Rulesrn GAAR - Treaty Overridern GAAR - General Principlesrn GAAR - Applicabilityrn GAAR - Impermissible Transactionrn GAAR - Arrangement Lacking Commercial Substance - Circumstancesrn GAAR - Consequencesrn GAAR - Related Partyrn GAAR - Applicationrn GAAR - Framing Guidelinesrn GAAR - Definitionrn GAAR - Procedure

Statement of Responsibility

Author(s)

D.P. Mittal - Personal Name

Edition

Call Number

07 LAW dpm 2

ISBN/ISSN

978-93-5071-068-5

Subject(s)

Tax Planning, Avoidance, & Evasion

Classification

07 LAW dpm 2

Series Title

GMD

Book

Language

English

Publisher

Taxmann publications

Publishing Year

2012

Publishing Place

India

Collation

xxiii, 466p, 25p

Specific Detail Info

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