Can GAAR Override DTAA?
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- By Chetan Kulasri
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- Last Updated on 23 February, 2026
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Mayank Mohanka – [2022] 135 taxmann.com 156 (Article)
‘Can GAAR override DTAA?’, or for that matter, ‘Can treaty shopping be considered as an impermissible arrangement?’
In this article, the author has made an honest and sincere attempt to find a plausible, logical and well-reasoned answer to this complicated question, analysing the applicable provisions of the Constitution of India, the Income Tax Act, 1961, legal precedents in India, though not exactly on this question, and of-course, the recent judgement of the hon’ble Supreme Court of Canada on this specific issue.
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