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Titlebook: International Taxation; The Indian Perspecti Nigam Nuggehalli Book 2020 The Author(s), under exclusive licence to Springer Nature India Pri

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Capital Gains,non-resident companies took advantage of this provision when (effectively) transferring the shares of Indian companies owned by them. The best example is the notorious . case. The modern story of capital gains in the Indian context is the story of the Indian governmen’s response to ..
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General Anti-avoidance Rules (GAAR),he Indian government’s attempt to establish, through legislation, the dominance of status over contract. Recently, the Indian government embarked on the second strategy. The Indian GAAR is the last throw of the dice in the status v contract battle.
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Introduction,stems to look at the overall commercial effect of all contracts that parties enter into rather than look at each contract in isolation, but even with such approaches, the sanctity of contracts is maintained; the only difference is that the contracts relevant to a particular controversy are looked at
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