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The Economic Times

Opinion / The Economic Times

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Tiger Global case: SC has unleashed the 'Tiger', now CBDT must show how to tame it

Tiger Global Supreme Court ruling: India's Supreme Court ruling in 'Tiger Global' has clarified treaty abuse principles. However, investors and taxpayers face uncertainty. The court stressed substance over form, but detailed guidance is missing. Clarity is needed on what constitutes 'substance' for treaty benefits. This impacts capital gains and cross-border transactions. The tax administration must now provide practical guidance.

20 Jan 2026 10:58 pm