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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>GAAR exceptions carve out low value benefits and specific investor investments from anti avoidance applicability.</h1> The rule exempts from Chapter X-A the General Anti Avoidance Rule where the aggregate tax benefit to all parties in the relevant year falls below a specified threshold, and also excludes specified investors and structures such as certain Foreign Institutional Investors, non-residents investing via those investors or offshore derivative instruments, and transfers of investments made before a cutoff date; it further provides that Chapter X-A may apply to tax benefits obtained on or after that cutoff regardless of arrangement date and defines key terms for consistent computation of tax benefit.

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