Gaar

• Significance of the Safe Harbour Clause for Digital Platforms
  
  A Comprehensive Overview of Legal Protections and Compliance
  https://www.onlineupsc.com/current-affair/significance-of-the-safe-harbour-clause-for-digital-platforms
• Role of GAAR in Combatting Abusive Tax Planning in India
  
  A Comprehensive Overview for Corporate Tax Specialists
  https://www.onlineupsc.com/current-affair/role-of-gaar-in-combatting-abusive-tax-planning-in-india
• Comprehensive Guide to Safe Harbour Rules in India
  
  Essential Insights for Businesses and Tax Compliance
  https://www.onlineupsc.com/current-affair/comprehensive-guide-to-safe-harbour-rules-in-india