Legislative Anti-Avoidance Measures

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..... idance measures available viz. * SAAR and * GAAR. SAAR refers to Specific Anti Avoidance Rules. It is applied in a specific situation covered by such rule. Few examples of SAAR are:- * thin cap .....

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..... becoming increasingly complex and tough to curb through SAARs. Therefore, GAAR can be introduced as a catch-all scheme to curb tax avoidance in general. However, the real problem with GAAR is that it .....

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