![Taxmann's Law & Practice Relating to General Anti Avoidance Rules (GAAR) by D. P. Mittal [HB]](https://law-all.com/image/cache/catalog/data/Book Images/Taxmann/2017/9789386482440-800x800.jpg "Taxmann's Law & Practice Relating to General Anti Avoidance Rules (GAAR) by D. P. Mittal [HB]")
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.
Taxmann's Law & Practice Relating to General Anti Avoidance Rules (GAAR) by D. P. Mittal [HB]
- Publisher: Taxmann Publications
- Book Code: 9789386482440
- Availability: Out Of Stock
-
Rs995.00
![CCH's Shades of Substance : A Treatise on Tax Anti-Avoidance Measures [HB] by Rishi Kapadia](https://law-all.com/image/cache/catalog/data/Book Images/CCH INDIA/2018/9789386691903-175x175.jpg "CCH's Shades of Substance : A Treatise on Tax Anti-Avoidance Measures [HB] by Rishi Kapadia")
![AIFTP's GAAR General Anti-Avoidance Rules [HB] by All India Federation of Tax Practitioners](https://law-all.com/image/cache/catalog/data/Book Images/All India Federation of Tax Practitioners/2020/AIFTP01-175x175.jpg "AIFTP's GAAR General Anti-Avoidance Rules [HB] by All India Federation of Tax Practitioners")
