GAAR v. TAAR: India and UK Experience
by Aastha Suman* and Ishaan Sharma**
GAAR
Colourable devices cannot be part of tax planning; obligation of every citizen to pay taxes honestly: Telangana HC
The Court stated that due to the non-obstante clause in Chapter X-A i.e., the General Anti-Avoidance Rules (‘GAAR’), its provisions get an overriding effect over and above the other existing provisions of law.
Gujarat Authority for Advance Ruling| ‘Combined Wire Rope’ not a part of the fishing vessel, thus, not eligible for GST at 5 percent
Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that whether Goods and Services
Revisiting General Anti-Avoidance Rules in Income Tax Law
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 9