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About the video:-
00:00:00 Start
00:01:24 Meaning of terms
00:04:10 Doctrine of Form & Substance
00:06:57 Doctrine of Precedence
00:07:45 SAAR
00:11:18 GAAR
00:20:12 Impermissible Avoidance Agreement (Sec 97,98,99)
00:23:57 Rule 10U Non-Applicability of GAAR