India's Anti-Avoidance Framework After Tiger Global: Why GAAR and JAAR Should not be Invoked Together
In Tiger Global, the Supreme Court permitted India's statutory GAAR and JAAR to operate in parallel to deny treaty benefits. This article argues that their simultaneous invocation is doctrinally unsound because it allows the Revenue to circumvent GAAR's procedural safeguards through the choice of forum. Drawing on comparative experience, it contends that even if JAAR survives, it must be confined to its traditional sham-only domain.
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