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Mauritius DTAA doesn’t come to rescue & Tiger Global is liable to Tax: SC
Case Law Details
- Case Name
- Authority For Advance Rulings (Income Tax) And Others Vs Tiger Global International II Holdings (Supreme Court of India)
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- Supreme Court of India
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Authority For Advance Rulings (Income Tax) And Others Vs Tiger Global International II Holdings (Supreme Court of India)
Taxability of gains earned by Tiger Global on its sale of Flipkart holdings was before the Honourable SC. Ruling is reserved for 9 months/ Pronounced today on 15-01-2026 which Goes in favour of the Revenue:
Key issue:
Under the India-Mauritius tax treaty, capital gains earned by Mauritius residents from selling shares of Indian companies are generally not taxable in India.
For many years, this position was clear. Even the landmark Circular 789 stated that if an investor was ...
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