GAAR Invocation Requires Concrete Evidence — Mere Timing of Transactions Cannot Trigger Anti-Avoidance Telangana High Court in case of Smt. Anvida Bandi v. DCIT [2025] 177 taxmann.com 726 The Telangana High Court https://vinnyqcjf356240.blogdigy.com/gaar-invocation-requires-concrete-evidence-what-businesses-setting-up-a-company-in-india-must-know-60149505