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GAAR: General anti-avoidance rules

We know that tax is a compulsory contribution to state revenue, levied by government on worker's income and business profit, or added to the cost of some goods, services and transactions. It a portion or sum of money demanded by government to support facilities or for services provided by it to the taxpayers. The tax is demanded by the government from taxpayers in lieu of resources used by taxpayers in generating income of the country. Wikipedia Says: A tax is a compulsory financial charge..

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