“A COMPARATIVE STUDY ON GENERAL

ANTI – AVOIDANCE RULES (GAAR)”

A PROJECT SUBMITTED TO

UNIVERSITY OF MUMBAI

FOR PARTIAL COMPLETION OF THE DEGREE OF

MASTER IN COMMERCE

IN

(ACCOUNTANCY)

BY

MAYURI BHARAT PATANI

UNDER THE GUIDANCE OF

PROF. GATTING KOLI

(M.A, M.COM, NET)

ST. JOSEPH COLLEGE OF ARTS AND COMMERCE,

SATPALA, VIRAR(W)

2017-2018