LEGAL FRAMEWORK FOR GAAR AND TREATIES

AUTHOR – LALIT RAJ, STUDENT AT AMITY UNIVERSITY NOIDA

BEST CITATION – LALIT RAJ, LEGAL FRAMEWORK FOR GAAR AND TREATIES, INDIAN JOURNAL OF LEGAL REVIEW (IJLR), 6 (5) OF 2026, PG. 90-99, APIS – 3920 – 0001 & ISSN – 2583-2344.

ABSTRACT

This study discusses the relationship between GAAR and DTAAs in the field of international taxation. With globalization, the need for striking a balance between GAAR and treaties has become more important than ever. This research studies the GAAR system of India, international standards like the Principal Purpose Test and Multilateral Instrument, and three historic judgments by the Supreme Court in McDowell (1985), Azadi Bachao Andolan (2003), and Vodafone (2012), which have brought about an evolution in judicial interpretation from form over substance to substance over form.