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        Case ID :
        Income Tax

        Provisions of GENERAL ANTI-AVOIDANCE RULE (GAAR) shall be...

        GAAR Provisions Effective April 1, 2017, Target Tax Avoidance in Arrangements Lacking Commercial Substance under Income-tax Rules 2016.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Provisions of GENERAL ANTI-AVOIDANCE RULE (GAAR) shall be applicable w.e.f. 1.4.2017 - Income-tax (16th Amendment) Rules, 2016
                                Note: It is a system-generated summary and is for quick reference only.
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