A look at draft guidelines of GAAR

G S Rao , Last updated: 03 September 2012  
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Introduction: The Union Budget 2012 contained a controversial retrospective amendment proposal and General Anti Avoidance Rule (GAAR). The effective date of GAAR was postponed to 01.04.2013 to the relief of many Assessees. In this article the intent of introduction of GAAR and its impact on asses

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Published by

G S Rao
(Deputy General Manager)
Category Others   Report

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