Case Law Details
Case Name : Ayodhya Rami Reddy Alla Vs PCIT (Central) (Telangana High Court)
Appeal Number : Writ Petition Nos. 46510 And 46467 of 2022
Date of Judgement/Order : 07/06/2024
Related Assessment Year :
Courts :
All High Courts Telangana High Court
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Ayodhya Rami Reddy Alla Vs PCIT (Central) (Telangana High Court)
Issue Involved
The central issue in this case is the invocation of General Anti-Avoidance Rules (GAAR) against Ayodhya Rami Reddy Alla for engaging in transactions considered impermissible tax avoidance arrangements. Specifically, the case addresses whether GAAR can be applied when Specific Anti-Avoidance Rules (SAAR) under Section 94(8) of the Income Tax Act are also relevant to the transactions in question.
Significance of the Issue
This issue i
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Author Bio
Nicely explained!