India's definitive treatise on GAAR, sham transactions, and anti-avoidance law. Written by an IRS officer who lived it.

Taxing Colourable Device & Abusive Tax Avoidance

The Teaser

AVOIDING AND EVADING TAX HAS BEEN A PERPETUAL FINANCIAL PURSUIT KNOWN TO CIVILZED WORLD.THE BOOK IS AN ATTEMPT AT UNRAVELLING THE MOST DISINGENUOUS ABUSIVE TAX AVOIDANCE PURSUIT.THE COLOURABLE DEVICE.PERPLEXING ,FRUSTRATING AND MYSTIFYING IN EQUAL MEASURE ,THE ISSUE IS NEITHER UNIDIMENSIONAL NOR MONOCHROMATIC.THIS IS AN ATTEMPT TO MAKE SENSE OF THE CONCEPT FROM AN INDIAN AS WELL AS GLOBAL PERSPECTIVE.THE CONCEPT IS EXPLORED THROUGH PATH BREAKING CASE LAWS AND INTERSPERSED WITH OWN ANALYSIS AND EXPERIENCE ,THE SUBJECT PRESENTS US WITH FASCINATING DIMENSIONS OF TAX MANAGEMENT

ABOUT THE AUTHOR

With a background as a CA and IRS officer, the author brings decades of experience in tax administration and litigation. Holding an LLB and extensive credentials in international tax, they have authored multiple seminal works on GAAR and anti-avoidance. Their expertise is sought by top-tier law firms and corporate houses navigating the evolving landscape of Indian taxation.

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