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It has also been clarified that GAAR would not apply if an arrangement was permitted by the Authority for Advance Rulings.
“(This) is also welcome because it provides more certainty to the fact that if one arm of the Government approves a transaction, it will not be struck down under GAAR,” Mr. Gandhi said.
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(Sourced from agencies, feature image courtesy:economictimes.indiatimes.com)
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