General anti avoidance rule standardizes substance over form scrutiny to recharacterise tax avoidant arrangements when lacking commercial substance. 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.