Singh Chandel, Aditya
Court ruling reignites the SAAR vs GAAR debate in India / by Aditya Singh Chandel and Akshat Jain .-- , 2024
Aditya Singh Chandel is a partner and Akshat Jain is an associate with AZB & Partners in Delhi, India. In this article, Chandel and Jain examine the history of the codification of antiavoidance rules in India, the principles laid down in a recent ruling by the Telangana High Court, and what the ruling means for Indian business arrangements.
LEGISLACION
EVASION FISCAL
ELUSION FISCAL
POLITICA FISCAL
Jain, Akshat
Tax Notes International 1048-3306 v. 115, n. 8, August 19 2024, p. 1163-1168
Court ruling reignites the SAAR vs GAAR debate in India / by Aditya Singh Chandel and Akshat Jain .-- , 2024
Aditya Singh Chandel is a partner and Akshat Jain is an associate with AZB & Partners in Delhi, India. In this article, Chandel and Jain examine the history of the codification of antiavoidance rules in India, the principles laid down in a recent ruling by the Telangana High Court, and what the ruling means for Indian business arrangements.
LEGISLACION
EVASION FISCAL
ELUSION FISCAL
POLITICA FISCAL
Jain, Akshat
Tax Notes International 1048-3306 v. 115, n. 8, August 19 2024, p. 1163-1168