India’s GAAR: Nice idea, shame about the execution

November 01 2013

Vijay Krishnamurthy, CFO, company secretary and legal head at SmartPlay Technologies India, looks at the recently notified general anti-avoidance rules (GAAR) in India, analysing whether certain inconsistencies remain and whether the recommendations of the specialist Parthasarathi Shome-led committee should have been adopted in full.

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Feature India Direct Tax ITR Magazine November 2013 Asia-Pacific

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