Articles by Niraj K Shah
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Draft Guidelines for upcoming GAAR provisions
Posted by Niraj K Shah
03 July 2012
14539 Views
Draft guidelines regarding implementation of General Anti Avoidance Rules (GAAR) in terms of section 101 of the Income Tax Act, 1961. What is GAAR? GAAR stands for General Anti- Avoidance Rules. In several countries anti tax avoida
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