Tiger Global Flipkart exit | Supreme Court ruling explained

Описание: In this video, we explain the Supreme Court’s landmark decision in the Tiger Global – Flipkart capital gains tax dispute and why it matters for offshore investment structures, tax treaties, and GAAR in India.

The Supreme Court has held that capital gains from Tiger Global’s 2018 Flipkart exit are taxable in India, even though the investment flowed through Mauritius entities and a Double Tax Avoidance Agreement (DTAA) exists.
This ruling overturns the Delhi High Court’s 2024 decision and reinforces that treaty benefits are not automatic if the arrangement lacks commercial substance and is primarily tax-avoidant.

✔ What is DTAA?
✔ What is GAAR (General Anti-Avoidance Rule)?
✔ How did Tiger Global structure its investment?
✔ Why TRCs alone cannot save treaty benefits?
✔ What this means for global investors and private equity

Time stamp:

0:00 - Introduction
1:18 - Background of the case
2:18 - Tiger Global's Défense
3:03 - Tax department argument
4:32 - Supreme Court's judgment
4:59 - Supreme Court's observation

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