Legislative Anti-Avoidance Measures

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..... ds of Anti-Avoidance measures available viz. SAAR and GAAR. SAAR refers to Specific Anti Avoidance Rules . It is applied in a specific situation covered by such rule. Few examples of SA .....

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..... Tax avoidance schemes are becoming increasingly complex and tough to curb through SAARs. Therefore, GAAR can be introduced as a catch-all scheme to curb tax avoidance in general. However, the real pro .....

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