Image of Law and Practice relating to General Anti Avoidance Rules (GAAR)

Book

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


Detail Information

Call Number
07 LAW dpm 1
Publisher Taxmann publications : India.,
Collation
xxiii, 466p, 25p
Language
English
Classification
07 LAW dpm 1
ISBN/ISSN
978-93-5071-068-5
Edition
-
Subject(s)