Taxmanns Law and Practice Relating to General Anti Avoidance Rules GAAR by D P Mittal, 2nd Edition April 2017
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. The book consists of 16 Chapters dealing with :
- Author:D P Mittal
- Binding Type:Paper Back
- ISBN:9789386482440
- Total Pages:476
- Publishing Year:2017
- Language:English