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

Author:  D P Mittal

Current Reviews:  0

Publisher:  Taxmann
Year of Publication:  2017
ISBN - 13: 9789386482440
ISBN - 10: 9386482444
Number of pages: 454
Category: Taxation
Type of Binding: Hardcover
Availability: In Stock
Offer Price:   Rs. 846/-
List Price:   Rs. 995/-
You Save:   Rs. 149/- ( 15%)
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Description: A Veritable Section-Wise Commentary on the General Anti-Avoidance Rules (GAAR) as re-enacted by the Finance Act, 2013, incorporating Parthasarathi Shome Report and also a study of Specific Avoidance Rules under the Income- tax Act and under a tax treaty and a study of judge-made rules relating to avoidance of tax such as - economic substance; sham transaction; business purpose; step transaction; and substance over form transactions, explained with help of decisions of the courts from India, Canada, South Africa, Australia, the UK and the USA.

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