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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.

            <h1>General anti-avoidance rules provide a catch-all to counter tax avoidance but increase legal uncertainty in application.</h1> Legislative anti-avoidance measures operate through two mechanisms: Specific Anti-Avoidance Rules (SAAR) which target identifiable techniques such as thin capitalization, Controlled Foreign Corporation rules, beneficial ownership tests and taxation of indirect transfers; and the General Anti-Avoidance Rule (GAAR), a catch-all enabling authorities to address novel or complex avoidance schemes not covered by SAARs, at the cost of increased legal uncertainty due to its broad, fact-sensitive application.

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