Law and Practice Relating to General Anti Avoidance Rules (GAAR)

  • 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
INR 995 | USD 34
X
Terms & Conditions
1. Delivery on 1st March 2016 via Fedex
2. In case Fedex do not Service your pin code, your order shall be serviced by     Overnight Express
3. Other districts and small towns shall be serviced by Indian Registered Post
In Stock.
Delivery Check
Return & Exchange :
7 Days Easy Return.. Details !
Shipping Policy :
Orders Placed Monday to Saturday after 11 AM (IST)
will be processed by the next business day

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. The book consists of 16 Chapters dealing with :
  • 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.

Related Books