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 has held that invoking the General Anti-Avoidance Rules (GAAR) requires demonstrable evidence of an impermissible arrangement. Merely