⚖️📑 Supreme Court applies GAAR over DTAA in Tiger Global case | 23 Jan 2026

Описание: Breaking Economy & Polity Update | Jan 2026

Supreme Court Applies GAAR Over DTAA in Landmark Tiger Global Case 📉💼

In a major ruling reshaping India’s international tax regime, the Supreme Court has held that Tiger Global’s USD 1.6 billion Flipkart stake sale to Walmart is taxable in India ✅. The Court denied treaty benefits under the India–Mauritius DTAA, reinforcing the doctrine of “substance over form.”

🔍 What Did the Court Say?

• Mere Tax Residency Certificate (TRC) is not enough to claim DTAA benefits
• Real commercial substance, control, and decision-making matter
• Tiger Global’s structure lacked genuine presence in Mauritius
• GAAR (General Anti-Avoidance Rule) can override DTAA if the main purpose is tax avoidance

⚖️ Why This Matters (UPSC Lens):

📌 Strengthens India’s fight against treaty shopping & shell entities
📌 Signals tighter scrutiny for offshore FDI structures
📌 Impacts startup funding routes & foreign investor compliance

📘 Key themes: International taxation, GAAR, DTAA, substance over form (GS-II & GS-III)

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