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HomeProfessional BooksInternational Taxation-CommentariesLaw and Practice Relating to General Anti Avoidance Rules (GAAR)
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Law and Practice Relating to General Anti Avoidance Rules (GAAR)

Price : INR 775 | USD 40ISBN No.:978-93-5071-068-5
Edition : 2012 EditionWeight : 960 gms
Author : D.P. Mittal  
 View Contents
 View Preface
  • 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
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