The Proposed General Anti-Avoidance Rule – A Critical Analysis

Type

Journal

Author

Susarla, K.

Country

India

Published Date

January 26, 2012

Issue

Asia-Pacific Tax Bulletin 2012 (Volume 18), No. 1

DOI

https://doi.org/10.59403/1s34sng

Document

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The proposed general anti-avoidance rule contained in the draft Direct Taxes Code is described and critically analysed by the author.