Lightening the Burden of GAAR

The modifications to the General Anti-Avoidance Rules proposed by the Shome Committee are largely reasonable. The only point that is hard to agree with is the suggestion that the implementation of the rules be put off for three years.

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Bibliographic Details
Published in:Economic and political weekly 2012-11, Vol.47 (45), p.17-19
Main Author: MUKHOPADHYAY, SUKUMAR
Format: Article
Language:English
Subjects:
Burden of proof
COMMENTARY
Committees
Direct taxes
Income taxes
Investment tax credits
Prime ministers
Revenue
Tax benefits
Tax law
Tax treaties
Taxation
Taxes
Treaties
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Description
Summary:The modifications to the General Anti-Avoidance Rules proposed by the Shome Committee are largely reasonable. The only point that is hard to agree with is the suggestion that the implementation of the rules be put off for three years.
ISSN:0012-9976
2349-8846