Market participants broadly view judgment as fact-specific, centered on interpretation of grandfathering provisions under the India-Mauritius tax treaty and application of General Anti-Avoidance Rule
SC's Tiger Global ruling marks a shift in India's tax jurisprudence, unsettling treaty certainty, expanding anti-avoidance scrutiny and raising concerns over predictability for foreign investors
In March 2020, a trial court sentenced Sengar to 10 years of rigorous imprisonment and imposed a fine of ₹10 lakh for the custodial death of the survivor's father
The Supreme Court has stayed a Rajasthan High Court order that asked for removal of liquor shops within 500 metres of highways, saying the issue needs careful review
The decision has major implications for private equity funds that have set up shell entities in the offshore haven to channel investments into India, according to lawyers
The India-Mauritius DTAA has been under scrutiny since it was signed in 1982. It was always seen as a route to avoid tax
The Supreme Court is likely to hear on January 19 a plea of Madhya Pradesh minister Kunwar Vijay Shah against a high court order directing registration of an FIR against him for using "language of the gutters" against Indian Army officer Col Sofiya Qureshi. A bench of Chief Justice Surya Kant and Justices Dipankar Datta and Joymalya Bagchi is likely to hear the plea of the minister, who has expressed regret over his remarks. On July 28, 2025, the top court had pulled up Shah for not placing a public apology over his remarks on record against Col Qureshi, saying he was "testing the court's patience". It had pointed out that the minister's conduct was prompting it to doubt his intentions and bonafide. Senior advocate K Parmeshwar, appearing for Shah, had argued that the minister has issued a public apology, which was shared online, and would be placed on court's record. "What is an online apology? We are starting to have doubts about his intentions and bonafide. You place the apolog
The US-based investment firm's substantial sale of Flipkart's stake to Walmart Inc. was one of the largest exits by a foreign investor in the Indian e-commerce sector
The Supreme Court's Tiger Global ruling narrows grandfathering protection, allowing tax authorities to scrutinise pre-2017 investments at exit under GAAR and anti-abuse norms
CBDT to adjust ₹968 crore tax withheld on Tiger Global's Flipkart exit after Supreme Court upheld India's right to tax the transaction
Supreme Court's Tiger Global ruling strengthens GAAR, pushing taxpayers to rethink treaty benefits, legacy structures and cross-border tax planning
Given the findings of the SC, it is likely to send mixed signals to foreign investors and unsettle various long-settled positions around tax treaty benefits
The court indicated on its website on Friday that it may release decisions in argued cases next Tuesday when the justices take the bench during a scheduled sitting
The Supreme Court has adopted a "balanced approach" in its directions on the stray dogs issue which neither disregards the rights of animals nor minimises the legitimate concerns of citizens, a top Law Commission official has said. Effective coordination across municipal bodies, health departments and state authorities will determine whether these judicial directions translate into safer cities and humane, long-term solutions, without slipping into cruelty or chaos, the official underlined. Speaking to PTI, Member Secretary to the 23rd Law Commission Anju Rathi Rana said the Supreme Court's orders in this case reflect a "renewed judicial emphasis" on how India manages stray animals, an issue spanning public health, municipal administration and animal welfare. Rana, a former Union law secretary, noted that after taking suo motu cognisance of escalating dog bite incidents and related risks reported in the media, the top court modified earlier instructions and directed compliance with
The Supreme Court on Friday slammed a petitioner for filing a plea under Article 32, which gives citizens the right to seek constitutional remedies from the top court over violation of fundamental rights, despite a petition pending before the Bombay High Court. A bench of Justices B V Nagarathna and Ujjal Bhuyan said Article 32 is being misused by filing petitions even on adjournments in high courts. "Article 32 is being misused. The number of cases filed under Article 32 are exponentially being increased. For everything, one adjournment, file Article 32 here. Especially those surrounding Delhi are filing Article 32 petitions. What is this? It is a misuse," the bench said. The top court said the petition filed under Article 32 is a gross misuse of the process of the court and of law, and dismissed it.
The Supreme Court's Tiger Global ruling strengthens India's ability to tax cross-border exits and probe treaty shopping, even when foreign investors hold valid tax residency certificates
The top court allowed authorities to tax the capital gains from Tiger Global's $1.6 billion stake sale in Flipkart in 2018
TTSL and TTML together owe about ₹19,259 crore in AGR dues, while Bharti Airtel has dues of around ₹48,103 crore
Indian officials argued arrangement was meant to avoid tax
Stays further proceedings in three FIRs registered by the West Bengal Police against ED officials