| TAX AVOIDANCE UNDER DIRECT TAX LAWS K. R. SAMPATH Foreword by Justice T. N. C. Rangarajan, Former Judge, High Courts of Madras & Andhra Pradesh |
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per copy |
The Tax Avoidance book Contains * Abusive tax avoidance through charities * Anti-Tax Avoidance * Fringe Benefit Tax * Income of spouse and minor child * Penalties * Prosecution * Search and seizure * Settlement * Tax Avoidance under ITA and WTA * Tax Evasion under ITA and WTA * Transfer pricing * Treaty shopping * The author has made a survey of the hotspots in tax legislation from a global perspective as well as the Indian context. . . an overview of the anti-tax avoidance measures is immensely useful for the assessees and their advisers . . . the author has analyzed the measures in an uniquely Indian way based on Sama, Dana, Bheda, Danda classification. . . he is to be complimented on clearly elucidating the principles. . . . I am sure that this book will be a valuable reference for taxpayers and tax advisers and even the taxman. Justice T. N. C. Rangarajan, Former Judge, High Courts of Madras and Andhra Pradesh. |