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GAAR in India: Fine Line Between Smart Tax Planning and Aggressive Tax Avoidance

SEO Expert February 27, 2026

The ruling affirms India’s shift from literal interpretation to a substance-based tax regime. It clarifies that transactions existing only on paper, without real business purpose, may face denial of tax benefits under GAAR.

The post GAAR in India: Fine Line Between Smart Tax Planning and Aggressive Tax Avoidance appeared first on TaxGuru.

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