https://www.taxtmi.com/news?id=3234 GAAR amendments remove the taxpayer's pre action burden of proof, add an independent legal member to the GAAR approving panel, permit any taxpayer to approach the Authority for Advance Ruling on GAAR permissibility, and defer GAAR applicability by one year while a committee drafts implementation rules and safeguards; clarificatory amendments on indirect transfers respect DTAA protections and will not reopen finalized assessments. en-us Mon, 07 May 2012 17:59:01 +0530 Mon, 07 May 2012 17:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=3234 GAAR amendments remove the taxpayer's pre action burden of proof, add an independent legal member to the GAAR approving panel, permit any taxpayer to approach the Authority for Advance Ruling on GAAR permissibility, and defer GAAR applicability by one year while a committee drafts implementation rules and safeguards; clarificatory amendments on indirect transfers respect DTAA protections and will not reopen finalized assessments. News - Mon, 07 May 2012 17:59:01 +0530 https://www.taxtmi.com/news?id=3234