Law and Practice Relating to General Anti Avoidance Rules (GAAR) Hardcover – 2017 by
Law and Practice Relating to General Anti Avoidance Rules – 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.
- Various concepts surrounding the concept of tax avoidance and tax evasion, the concept of GAAR, background and general principles, their overriding effect;
- Applicability of the GAAR;
- Impermissible avoidance arrangement;
- Arrangement lacking commercial substance;
- Consequences of impermissible avoidance arrangement;
- Treatment of connected and accommodating party;
- Framing of guidelines by the Government;
- Explaining various expressions as defined in the Act;
- Procedure and reference to the Commissioner/Principal Commissioner.
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- Hardcover: 476 pages
- Publisher: Taxmann Publications Pvt. Ltd.; 2nd Edition edition (2017)
- Author : D.P. Mittal
- Edition : 2nd Edition 2017
- Date of Publication : April 2017
- ISBN No.:9789386482440
- Binding : Paperback
- No. Of Pages : 476
- Weight (Kgs) : 0.905