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DEFINING GAAR

This definitive guide explores the evolution of the 'substance over form' doctrine within the Indian judicial system. From early precedents to the modern GAAR framework, this text provides top-tier lawyers and CAs with the intellectual tools required to navigate the fine line between legitimate tax planning and abusive tax avoidance in a rapidly changing fiscal landscape.

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A professional portrait of a distinguished male author in his late 50s, wearing a tailored navy suit, standing in a sophisticated private law library. Soft sunlight filters through tall windows, highlighting ivory bookshelves.

THE AUTHOR

With over two decades of experience in Indian tax litigation, our author provides a definitive analysis of GAAR. This work is an essential companion for tax practitioners and corporate counsels navigating complex anti-avoidance regimes in South Asian jurisdictions.

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A high-angle, wide shot of the grand columns and classical architecture of an Indian High Court building at twilight. The sky is a deep midnight navy, and the building is illuminated with sophisticated ivory lighting.

OUR EXPERTISE

As a leading voice in the South Asian legal community, the author has dedicated years to decoding the nuances of tax planning versus evasion. This volume represents a synthesis of judicial precedents, international best practices, and the legislative intent behind the General Anti-Avoidance Rules in the Indian context.

"An indispensable resource for every tax lawyer in India. The depth of analysis regarding colorable devices and tax planning is unprecedented. It bridges the gap between judicial doctrine and practical tax strategy with absolute precision and authoritative clarity."

- Senior Advocate, Supreme Court of India

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A sophisticated 3D mockup of the book cover 'Taxing Colourable Device and Abusive Tax Avoidance' standing on a dark marble surface. The cover features minimalist gold typography and a metallic navy background.
A sophisticated 3D mockup of the book cover 'Taxing Colourable Device and Abusive Tax Avoidance' standing on a dark marble surface. The cover features minimalist gold typography and a metallic navy background.
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A minimalist, high-contrast shot of a fountain pen resting on an open page of a legal document. The lighting is focused and warm, with gold accents on the pen and a professional South Asian / Indian office setting in the background.
A close-up of a silver Gavel resting on its block on a dark, polished wood table. The scene is set in a prestigious South Asian / Indian courtroom, emphasizing authority and the finality of law. Metallic textures and cool slate lighting.
A close-up of a silver Gavel resting on its block on a dark, polished wood table. The scene is set in a prestigious South Asian / Indian courtroom, emphasizing authority and the finality of law. Metallic textures and cool slate lighting.
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