GAAR - Introduction GAAR - Indian Income-Tax Act - Overview Judge-Made Tax Avoidance Doctrines Statute Based - General And Specific Tax Avoidance Rules Tax Treaties - General Avoidance Rules GAAR - Treaty Override GAAR - General Principles GAAR - Applicability GAAR - Impermissible Transaction GAAR - Arrangement Lacking Commercial Substance - Circumstances GAAR - Consequences GAAR - Related Party GAAR - Application GAAR - Framing Guidelines GAAR - Definition GAAR - Procedure