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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 rule standardizes substance over form scrutiny to recharacterise tax avoidant arrangements when lacking commercial substance.</h1> JAAR is a judicial doctrine applying the business purpose and substance over form tests to identify sham or artificial arrangements, while GAAR is a legislative codification of those principles that treats lack of commercial substance-indicia like round trip financing, accommodating parties, offsetting transactions, effects on business risk and cash flows, and location of parties-as grounds to recharacterise tax planning; GAAR thereby standardises and broadens the judicial approach, with application limited to arrangements producing substantial tax benefit.

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