Articles by Niraj K Shah

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Draft Guidelines for upcoming GAAR provisions

Draft Guidelines for upcoming GAAR provisions

  Niraj K Shah    03 July 2012 at 13:53

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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