taxaaram taxaaram 
Introduction: Friends, I have always felt that, “General anti-abuse measures are good as long as they don’t become specific tools for abuse themselves.”
With the advent of ‘General Anti Avoidance Rules’ (GAAR), in the Indian Income Tax Act, with the incorporation of a new Chapter X-A containing sections 95-102, w.e.f. AY 2018-19, it seems that the thin dividing line between the "legitimate tax planning" and the "illegitimate tax evasion", has gotten blurred and shrunk even further. Infact, looking at the language of these sections, one would really wonder, if legitimate tax planning, even within the four corners of Law, as upheld by the hon’ble Supreme Courts in UK and India in .