TY  - GEN
AU  - CHANDAWARKAR, MEENA R
AU  - KAMASHETTY, S B
TI  - General anti-avoidance rules (GAAR): An objective analysis
PY  - 2013///
KW  - TAXATION
N2  - Introduction of both General anti avoidance rules as well as the retrospective amendments have a significant impact on the tax payers. Several countries of the world have GAAR in their statute book - Australia 1981, Canada 1988, South Africa 2006and China 2008. Like India UK, China etc have also introduced retrospective amendments
ER  -