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GAAR ( 37 results )

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Experts' Corner
SAAR vs GAAR Boxing Match: A Round 1 Knock Out by Telangana HC !

Jun 13, 2024
Tax Ring
Telangana HC throws open SAAR vs GAAR debate; Experts Weigh In

Jun 11, 2024
Rulings
HC: Cites McDowell, sustains GAAR invocation; Calls out assessee's 'weak' arguments on SAAR

Jun 10, 2024
News
Telangana HC dismisses writ on GAAR invokation in high stakes capital gains case

Jun 07, 2024
News
Tiger Global's transaction attracts GAAR despite grandfathering clause, argues Revenue Counsel

Apr 10, 2024
Rulings
FC: UK Appeals Court holds GAAR inapplicable on transaction undertaken with bona fide commercial reasons

Nov 17, 2023
News
Telangana HC reserves judgment on GAAR vs SAAR debate over $510 Mn share transaction

Oct 31, 2023
Rulings
ITAT: Follows Delhi HC Blackstone ruling to extend DTAA benefit on capital gains; Rejects GAAR

Feb 17, 2023
Experts' Corner
'Beneficial Ownership'- Is There More to it Than Meets the Eye?

Jun 29, 2020
Experts' Corner
Recent clarifications on indirect transfer provisions - Hit or miss?

Dec 27, 2016
Experts' Corner
GAAR for India, Benefit for Singapore

Apr 11, 2012
Experts' Corner
Are GAAR provisions unconstitutional?

Mar 22, 2012
Experts' Corner
GAAR - Impact on tax planning

Mar 21, 2012
Experts' Corner
Measures for prevention of generation and circulation of un-accounted money

Mar 20, 2012
Experts' Corner
GAAR legislates Ramsay principle, is an urgent requirement of modern tax system

Mar 20, 2012
Experts' Corner
Effect on 'Substance over Form' principle post Vodafone ruling

Feb 01, 2012
Experts' Corner
Supreme Court has favoured Westminster over Ramsay in Vodafone case

Jan 27, 2012

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Home
Direct Tax
Transfer Pricing
- All
- Rulings
  - Rulings
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  - All
  - News
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  - Around the World
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- BEPS
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  - Taxsutra TV
  - Podcast
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GST
- All
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  - Gstsutra TV
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- Book Reviews
Indirect Tax
LawStreetIndia
Learning Hub
Databases
- Atoll
- Taxsutra Database
Reservoir
Greentick