Book Release: “General Anti-Avoidance Rules”

We are pleased to announce the release of the publication by the All India Federation of Tax Practitioners titled “General Anti-Avoidance Rules”.

Hon’ble Mr. Justice Ujjal Bhuyan, Judge, Bombay High Court released the said publication on 14th December, 2019 at Mumbai in the 22nd National Tax Convention organised by the AIFTP (WZ) and other local association.

This is a unique publication which is dedicated to the fond memory of Late Dr. N. M. Ranka, Senior Advocate, Jaipur and Late Shri S. K. Poddar, Advocate, Ranchi, both having served as the Past National Presidents for AIFTP.

The Editorial Board for the publication consists of Dr. K. Shivaram, Sr. Adv. and CA. Pradip Kapasi, who have shared their experience and knowledge. This publication is authored by professionals across the country, who appear regularly before the ITATs and the Hon’ble High Courts across India viz. Ajay Vohra, Sr. Adv., CA. Anish Thacker, CA. P. V. S. S. Prasad, Samir N. Divatia, Adv., CA. Sanjay R. Parikh, Manish J. Shah, Adv., V. P. Gupta, Adv., V. S. Jayakumar, Adv., CA. Kishor Phadke, CA. Vivek Newatia, ACS Khushboo Jain, Neelam C. Jadhav, Adv. and CA. Siddharth Banwat.

Since, it is a new subject, the learned authors have made an honest attempt to explain the provisions in simple language so that the tax practitioners would be able to understand the provisions and guide the assessees.

This publication is divided into twelve chapters viz. General Anti-Avoidance Rules – The Saga Continues? ; Operational Framework of GAAR; General Anti-Avoidance Rules (GAAR) – Implications of implementation; Place of Effective Management: Concept and Impact; Procedure, Redressal and Appeal under GAAR; GAAR and SAAR; Applicability of GAAR and Controversies; BEPS and GAAR – Comparison of USA and UK GAAR systems; Judicial Anti-Avoidance Rules (Judicial GAAR) vs. Statutory Anti-Avoidance Rules (Statutory GAAR); GAAR–Case laws–India & International; References to GAAR Circulars and Articles & Circulars.

This publication will serve as a useful reference to the tax professionals in their day-to-day practice.

This publication would be an invaluable treasure in the library of tax professionals.

The price of publication is Rs 800/-

For members of the AIFTP and subscribers of, the same will be available at a price of Rs 640/- and for others, the same is available for Rs 720/-.

Local/Outstation members requiring delivery of the book are requested to add Rs 100/- per publication as courier charges.

Please make all cheques / draft payable to “All India Federation of Tax Practitioners”.


You may transfer your payment through NEFT to our below mentioned a/c & send us the transfer / deposit receipt for checking with our bank statement. Our bank details are as under:-

Name: All India Federation of Tax Practitioners (No short form is allowed)
Bank Name: ICICI Bank Ltd.,
Bank Details : Ground Floor, Navsari Building, Dr. D. N. Road, Fort, Mumbai – 400 001
Account Name : All India Federation of Tax Practitioners
Account Number : 623501161215
Account Type : Saving Bank Account
RTGS / NEFT Code : ICIC0006235

For further details please contact:

215, Rewa Chambers, 31, New Marine Lines, Mumbai – 400 020
Tel.: 2200 6342 / 43 / 4970 6343 E-mail:

Leave a Reply

Your email address will not be published. Required fields are marked *