India: The importance and evolution of substance

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India: The importance and evolution of substance

January 28 2014
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Taxpayers are aware that demonstrating substance in a given transaction is of paramount importance. Here, Sanjay Sanghvi and Aditi Mukundan of Khaitan & Co explain why this is even more relevant in India by exploring the evolution of the substance requirement in Indian tax law.

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FeatureIndiaDirect TaxUnited KingdomCompliance ManagementITR MagazineFebruary 2014Asia-Pacific
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