News & Media 19th Jan 2026
Our Partner, Rahul Charkha shares his insight in Business Standard’s article, “GAAR emerges as a central tool in tax enforcement after Tiger Global ruling.”
He highlights that in the wake of the Supreme Court’s Tiger Global decision, the General Anti-Avoidance Rule (GAAR) is poised to become a pivotal enforcement mechanism for the Income-Tax Department, encouraging taxpayers to revisit treaty-based planning and align transaction structures with both substance and India-specific tax positions.
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