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Tag: GAAR


Union Budget 2013 : Summary and analysis

The expectations of industry, politicians, Policy makers and the populace at large were at peak when the finance minister rose to present the Union Budget 2013 and the finance bill. …

GAAR : An in depth report

The introduction of General Anti Avoidance Rules (or GAAR), first proposed as part of the Direct Tax Code, in the union budget of 2012 is one of the most significant …