GAAR – Law and Practice Relating to General Anti Avoidance Rules – 2nd edition 2017 Book D.P Mittal

By | April 27, 2017
(Last Updated On: April 27, 2017)

Law and Practice Relating to General Anti Avoidance Rules (GAAR) Hardcover – 2017 by D.P Mittal (Author)

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.

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.

GAAR - Law and Practice Relating to General Anti Avoidance Rules

Price Rs 995. Click to buy online

  • 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

View Contents of this Book – Law and Practice Relating to General Anti Avoidance Rules (GAAR)

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