GAAR GAAR Dileep Kumar Anumula Aim Combating Impermissible tax avoidance Do we have this concept already in Act??? Yes! Act already notified SAAR Ex: S. 40A(2) â Excessive/Un…
Slide 1 GAAR Dileep Kumar Anumula Slide 2 Aim Combating Impermissible tax avoidance Slide 3 Do we have this concept already in Act??? Yes! Act already notified SAAR Ex: 1.…