

| Item type | Current library | Status | Barcode | |
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. | Not for loan | LLM439 |
Table of Contents Introduction; Research Methodology; Chapter I; • Tax/Taxation; • History of Tax Law in India; • Tax Planning; • Tax Evasion; • Tax avoidance; Chapter II; Tax Planning, Tax Evasion and Tax avoidance- Distinction; • Tax Planning and Tax Evasion; • Tax Planning and Tax Avoidance; • Tax Evasion and Tax Avoidance; Chapter III; Tax Avoidance and Judicial Trends; Chapter IV; Provisions in the Income Tax Act, 1961 to check Tax Avoidance; • Clubbing Provisions; • Transfer Pricing Provisions; • Other Provisions; Chapter V; Tax Evasion and Money Laundering; • Conceptual understanding; • Money laundering; • Effects of money laundering; • Reasons for increasing level of money laundering; • International Scenario; • Money laundering law in India; • Money Laundering as Tax Evasion; • Ways to combat money laundering; Recommendations and Conclusion; Bibliography.