ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

Vivek MallyaSubscribe to Vivek Mallya

On India's Capacity in GAAR

While agreeing with the authors of the article, “Taxes and Death Are Inevitable, but GAAR Is Avoidable” (EPW, 27 October 2012) I wish to buttress the arguments with notes from past experience in international taxation. The main recommendation of the Shome Committee on GAAR, relating to deferment by...
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