000 00423pab a2200157 454500
008 180718b2013 xxu||||| |||| 00| 0 eng d
100 _aSengupta, D.P.
245 _aThe birth pangs of general anti - Avoidance rule (GAAR) in India
260 _c2013
300 _ap.14-31.
362 _aJan-Jun
650 _aTaxation
773 _aIndian Journal of Public Audit and Accountability
908 _aN
909 _a102639
999 _c102637
_d102637