Publisher |
Taxmann Publications Private Limited |
ISBN-13 |
9789386482440 |
ISBN-10 |
9789386482440 |
Binding |
Paperback |
Number of Pages |
476 Pages |
Language |
(English) |
Weight (grms) |
905 |
This book is a ‘Veritable Section-Wise Commentary on General Anti-Avoidance Rules’ along with emphasis on Parthasarathi Shome Report, Specific Anti-Avoidance Rules and Judicial Anti-Avoidance Rules.
The Present Publication, authored by D.P. Mittal, is the latest edition, with the following noteworthy features:
This book explains the concept of General Anti-Avoidance Rules (‘GAAR’) and its provisions as contained in Section 95 to 102 and Section 114BA of the Income Tax Act, 1961 in sixteen chapters, listed as follows:
o GAAR – Introduction
o GAAR – Overview
o Judge – Made Tax Avoidance Doctrines
o Statute Based – General and Specific Tax Avoidance Rules
o Tax Treaties – General Avoidance Rules
o Treaty Override
o GAAR – General Principles
o Applicability
o Impermissible Avoidance Arrangements
o Arrangement Lacking Commercial Substance
o Consequences
o Connected Persons and Accommodating Party
o GAAR – Application
o Framing Guidelines
o Definition
o Procedure
Every Section has been analysed and commented upon duly supported by the decisions of the courts from India, Canada, South Africa, Australia, UK and USA.
D.P. Mittal
Taxmann Publications Private Limited