About Product
This book is a ‘Veritable Section-Wise Commentary on General Anti-Avoidance Rules’ along with emphasis on Parthasarathi Shome Report, Specific Anti-Avoidance Rules and Judicial Anti-Avoidance Rules. The Present Publication, authored by D.P. Mittal, is the latest edition, with the following noteworthy features: This book explains the concept of General Anti-Avoidance Rules (‘GAAR’) and its provisions as contained in Section 95 to 102 and Section 114BA of the Income Tax Act, 1961 in sixteen chapters, listed as follows: o GAAR – Introduction o GAAR – Overview o Judge – Made Tax Avoidance Doctrines o Statute Based – General and Specific Tax Avoidance Rules o Tax Treaties – General Avoidance Rules o Treaty Override o GAAR – General Principles o Applicability o Impermissible Avoidance Arrangements o Arrangement Lacking Commercial Substance o Consequences o Connected Persons and Accommodating Party o GAAR – Application o Framing Guidelines o Definition o Procedure Every Section has been analysed and commented upon duly supported by the decisions of the courts from India, Canada, South Africa, Australia, UK and USA.
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Taxation;
Law;
