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| 999 |
_c150082 _d150082 |
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| 003 | ES-MaIEF | ||
| 005 | 20241217171217.0 | ||
| 007 | ta | ||
| 008 | 241210s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 |
_971913 _aSingh Chandel, Aditya |
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| 245 | 1 | 0 |
_aCourt ruling reignites the SAAR vs GAAR debate in India _c by Aditya Singh Chandel and Akshat Jain |
| 260 | _c2024 | ||
| 520 | _aAditya 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. | ||
| 650 | 4 |
_947615 _aLEGISLACION |
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| 650 | 4 |
_944029 _aEVASION FISCAL |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 700 | 1 |
_972184 _aJain, Akshat |
|
| 773 | 0 |
_9172617 _oOP 138-Bis/2024/115/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 115, n. 8, August 19 2024, p. 1163-1168 |
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| 942 | _cART | ||