Court ruling reignites the SAAR vs GAAR debate in India by Aditya Singh Chandel and Akshat Jain
By: Singh Chandel, Aditya
.
Contributor(s): Jain, Akshat.
Material type: 
ArticlePublisher: 2024Subject(s): LEGISLACION | EVASION FISCAL | ELUSION FISCAL | POLITICA FISCAL
In:
Tax Notes International v. 115, n. 8, August 19 2024, p. 1163-1168Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/115/8-2 (Browse shelf) | Available | OP 138-Bis/2024/115/8-2 |
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.
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