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100			_aShowri H R
245		0	_aTax planning, tax avoidance and tax evasion judicial trends and legal issues
260			_aBangaloreBangalore _bNLSIU _c2006
300			_a73 p. ; 25 cm.
505			_aTABLE 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			_aTaxation - Conceptual Understanding, Taxation - Judicial Trends - India - UK
700			_aProf. V S Mallhar - GuideProf. V S Mallhar - Guide
856			_uhttps://dans.nls.ac.in/handle/123456789/1352
999			_c216783 _d216783