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GAAR

Latest Articles


GAAR vs. DTAA: Clash of Domestic Anti-Avoidance Provisions and International Commitments

Income Tax : Explore the clash between India's GAAR and DTAAs, examining how domestic anti-avoidance provisions interact with international tax...

May 24, 2025 576 Views 0 comment Print

Tax Avoidance in UK: Key Strategies and Regulations

Income Tax : Explore legal strategies used in tax avoidance in UK, including judicial doctrines, TAARs, GAARs, DOTAS, and the role of HMRC. Lea...

August 13, 2024 675 Views 0 comment Print

Tackling Tax Avoidance in UK: Ramsay doctrine and General Anti-Avoidance Rule (‘GAAR’)

Income Tax : Learn about tackling tax avoidance in the UK with the Ramsay doctrine and GAAR. Explore their implications and effectiveness in co...

February 23, 2024 582 Views 0 comment Print

Doctrine of Substance Over Form: Concept, Meaning & Applications

Income Tax : Explore the doctrine of substance over form in taxation, its accounting and taxation concepts, applications, examples, limitations...

December 26, 2023 10557 Views 0 comment Print

41 FAQ’s on Statutory Provisions for General Anti Avoidance Rule (GAAR) in India

Income Tax : Explore the intricacies of General Anti Avoidance Rule (GAAR) in India with 41 FAQs under Section 95-102 of ITA, 1961. Understand ...

October 12, 2023 39882 Views 0 comment Print


Latest News


Tax Audit Report- Applicability of Clause 30C & Clause 44 deferred

Income Tax : Tax Audit Report (Form 3CD- Applicability of Clause 30C & Clause 44 deferred till March 31, 2021 Central Board of Direct T...

April 28, 2020 25869 Views 0 comment Print

GST FAQs for Real Estate; Deferment of Implementation of GST details in Form 3CD

Goods and Services Tax : A. CBIC has released 2 sets of FAQ on Real Estate on new GST Rate Structure: There has been number of issues reported by various s...

May 17, 2019 1839 Views 0 comment Print

Taxation of Digital Businesses

Income Tax : The Government has not held any consultation regarding taxation of digital businesses as such. However, to address the challenges ...

February 12, 2019 1320 Views 0 comment Print

Guide to new Tax Audit Report Clauses WEF 20.08.2018

Income Tax :  Implementation Guide w.r.t. Notification No. 33/2018 dated 20.07.2018 effective from 20.08.2018 – (23-08-2018) The Central...

August 23, 2018 67155 Views 0 comment Print

ICAI represents on Revised Form 3CD – Demands Deferment of Revised 3CD

Income Tax : ICAI vide its representation suggested CBDT to that changes made in Form No. 3CD be implemented from AY 2019-20 for smooth impleme...

August 4, 2018 46689 Views 11 comments Print


Latest Judiciary


Tax Avoidance and Invocation of GAAR: Case of Ayodhya Rami Reddy Alla

Income Tax : Explore the Ayodhya Rami Reddy Alla vs PCIT case, delving into GAAR vs SAAR implications. Understand the Telangana High Court's ru...

June 11, 2024 3663 Views 1 comment Print

GAAR cannot be invoked merely for being a party to tax avoidance, ‘participation’ is pre-requisite: South Africa HC

Income Tax : ABSA Bank Limited Vs Commissioner, South African Revenue Service (High Court of South Africa) FULL TEXT OF THE JUDGMENT/ORDER of S...

March 11, 2021 930 Views 0 comment Print


Latest Notifications


CBDT deffer GST & GAAR Reporting in Tax Audit Report by one more year

Income Tax : Income Tax Circular No. 10/2020-Income -Regarding reporting requirement under clause 30C and clause 44 of the Form 3CD defers GST ...

April 24, 2020 20043 Views 0 comment Print

CBDT defers furnishing of GST & GAAR details in Form 3D till 31.03.2020

Income Tax : Reporting requirements under clause 30C (pertaining to General Anti-Avoidance Rules (GAAR)) and clause 44 (pertaining to Goods and...

May 14, 2019 16971 Views 0 comment Print

No need to report clause 30C (GAAR) & 44 (GST) of Revised 3CD Report till 31.03.2019

Income Tax : Representations have been received by the Board that the implementation of reporting requirements under the proposed clause 30C (p...

August 17, 2018 52215 Views 4 comments Print

16 FAQS on implementation of GAAR provisions

Income Tax : Question no. 1: Will GAAR be invoked if SAAR applies? Answer: It is internationally accepted that specific anti avoidance provisio...

January 27, 2017 15000 Views 0 comment Print

CBDT notifies dates for General Anti Avoidance Rule

Income Tax : Application of General Anti Avoidance Rule- 10U. Chapter X-A not to apply in certain cases.—(1) The provisions of Chapter X-A sh...

June 22, 2016 3403 Views 0 comment Print


Latest Posts in GAAR

GAAR vs. DTAA: Clash of Domestic Anti-Avoidance Provisions and International Commitments

May 24, 2025 576 Views 0 comment Print

Explore the clash between India’s GAAR and DTAAs, examining how domestic anti-avoidance provisions interact with international tax commitments and the impact on taxpayers.

Tax Avoidance in UK: Key Strategies and Regulations

August 13, 2024 675 Views 0 comment Print

Explore legal strategies used in tax avoidance in UK, including judicial doctrines, TAARs, GAARs, DOTAS, and the role of HMRC. Learn about key regulations.

Tax Avoidance and Invocation of GAAR: Case of Ayodhya Rami Reddy Alla

June 11, 2024 3663 Views 1 comment Print

Explore the Ayodhya Rami Reddy Alla vs PCIT case, delving into GAAR vs SAAR implications. Understand the Telangana High Court’s ruling on tax avoidance and the invocation of GAAR.

Tackling Tax Avoidance in UK: Ramsay doctrine and General Anti-Avoidance Rule (‘GAAR’)

February 23, 2024 582 Views 0 comment Print

Learn about tackling tax avoidance in the UK with the Ramsay doctrine and GAAR. Explore their implications and effectiveness in combating tax avoidance strategies.

Doctrine of Substance Over Form: Concept, Meaning & Applications

December 26, 2023 10557 Views 0 comment Print

Explore the doctrine of substance over form in taxation, its accounting and taxation concepts, applications, examples, limitations, and the impact of GAAR. Learn how courts interpret this principle.

41 FAQ’s on Statutory Provisions for General Anti Avoidance Rule (GAAR) in India

October 12, 2023 39882 Views 0 comment Print

Explore the intricacies of General Anti Avoidance Rule (GAAR) in India with 41 FAQs under Section 95-102 of ITA, 1961. Understand meanings, consequences, and non-applicability. Stay informed on statutory provisions for robust tax compliance.

Application of GAAR Provisions cannot be a ground for denial of Tax benefit under India- Singapore DTAA

March 21, 2023 1194 Views 0 comment Print

Held that, though domestic GAAR provisions are applicable, the treaty benefit cannot be denied to the assessee. Revenue Department to delete disallowance of STCG and allow benefit of provisions of India- Singapore DTAA. 

Best Practices of Corporate Governance In Developing World: A Unified Perspective

February 3, 2023 1581 Views 0 comment Print

Discover how corporate takeover laws decrease tax evasion & what mechanisms are most likely at work in developing countries with this unified perspective. Best Practices of Corporate Governance In Developing World: A Unified Perspective.

GAAR- General Anti Avoidance Rules

September 2, 2022 7758 Views 0 comment Print

Understanding GAAR: Learn about the General Anti Avoidance Rules and how they can impact tax planning and transactions for accommodating parties.

Can GAAR Override DTAA?

March 4, 2022 5772 Views 0 comment Print

Well Friends, this seemingly short and pinpointed question (Can GAAR Override DTAA?), has in-seemingly long and abstract answer, in the absence of any specific legal precedent in this regard, in India, as of now. However, in this article, I am making an honest and sincere attempt to find a plausible, logical and well-reasoned answer to […]

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