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Tax planning, tax avoidance and tax evasion judicial trends and legal issues (Record no. 216783)

MARC details
000 -LEADER
fixed length control field 01368nam a2200157Ia 4500
005 - DATE AND TIME OF LATEST TRANSACTION
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008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
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100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Showri H R
245 #0 - TITLE STATEMENT
Title Tax planning, tax avoidance and tax evasion judicial trends and legal issues
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. BangaloreBangalore
Name of publisher, distributor, etc. NLSIU
Date of publication, distribution, etc. 2006
300 ## - PHYSICAL DESCRIPTION
Extent 73 p. ; 25 cm.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note TABLE OF CONTENTS Introduction; Research Methodology; I. Conceptual Understanding; x Taxi Taxation; x History of the Law of Tax In India; x Tax and Constitution; x Tax Planning; x Tax Evasion; x Tax Avoidance; II. Tax Planning Tax Avoidance and Tax Evasion- Distinction; x Planning and Tax Evasion; x Tax Planning and Tax Avoidance; x Tax Avoidance and Tax Evasion; III. Judicial Trends; x Brief analysis of the judicial trends in U.K; x Judicial Trends in India; * Judicial trend prior to McDowell's case; * Change in the approach after McDowell's case; * The recent trend; IV. Tax Avoidance vis-A vis Income Tax Act of 1961; x Measures taken by the Income Tax Act; * Clubbing Provisions; * Transfer Pricing provision; * Other provisions; Conclusion; Annexure; Bibliography; Table of Cases
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Taxation - Conceptual Understanding, Taxation - Judicial Trends - India - UK
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Prof. V S Mallhar - GuideProf. V S Mallhar - Guide
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://dans.nls.ac.in/handle/123456789/1352">https://dans.nls.ac.in/handle/123456789/1352</a>
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Date acquired Total Checkouts Barcode Date last seen Price effective from Koha item type
        . . 09.02.2026   LLM147 09.02.2026 09.02.2026 Dissertation