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The Economic Times

Opinion / The Economic Times

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Tiger Changes Its Stripes: SC says treaties arent tax shields

Tiger Global Supreme Court news: The Supreme Court has changed foreign investment rules in India. A recent judgment means tax residency certificates are no longer enough. Investors must now prove real economic substance. This ruling impacts past and future investments. India is asserting its fiscal sovereignty. Tax efficiency now requires operational substance.

16 Jan 2026 12:01 am