TAXING DEVICE

LEGAL MASTER

ABUSIVE AVOIDANCE

Explore an authoritative analysis of GAAR in India, meticulously breaking down the complexities of tax avoidance doctrines and colourable devices through rigorous judicial review of landmark cases. This is the definitive guide for elite tax practitioners and CAs.

A luxury close-up of a hardbound legal book with gold-embossed typography on a dark navy cover, lying on a polished mahogany surface in a sophisticated law office in Mumbai. The lighting is soft and focused, highlighting the premium texture of the leather binding.

JUDICIAL REVIEW

Master the evolution of tax avoidance jurisprudence from McDowell to Azadi Bachao Andolan, providing clarity on the boundary between legitimate planning and illegal evasion in India.

A professional desk setting in a high-rise Indian law firm, featuring a polished wooden surface with a high-end fountain pen, silver paperweight, and thick legal documents under warm, focused study lighting.

GAAR TREATISE

Deconstruct Chapter X-A of the IT Act with expert commentary on impermissible avoidance arrangements and the practical application of GAAR within the South Asian legal landscape.

An elegant South Asian tax expert in a tailored navy blue suit sitting in a sun-drenched, modern office with floor-to-ceiling windows overlooking a metropolitan skyline, holding a gold-leaf book.

SUBSTANCE &
PRACTIC

Examine the 'look-through' and 'look-at' approaches crucial for navigating treaty abuse and complex commercial transactions in global tax law. Gain a competitive edge in multi-jurisdictional tax litigation.

GET THE BOOK

Secure your copy of the most comprehensive resource on anti-avoidance laws. Essential for practitioners managing high-stakes tax advisory and litigation.

1295

INR

BUY NOW

INQUIRIES

Contact our publishing team for bulk institutional orders, corporate licensing, or to schedule a consultation regarding the legal principles discussed in this definitive treatise on tax avoidance.