CLARIFICATION ON GRANDFATHERING OF COMPULSORILY CONVERTIBLE INSTRUMENTS UNDER GAAR

Published On: 01/02/2017

Authors:

Kartik Ganapathy
The Central Board of Direct Taxes (the "CBDT") released a circular on January 27, 2017 (the "CBDT Circular") providing certain clarifications on queries received by the CBDT on the implementation of the General Anti-Avoidance Rules (the "GAAR").

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