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Supreme Court’s Tiger Global Tax Case: Flipkart Stake Sale and Capital Gains Ruling
Introduction In a landmark judgment delivered on January 15, 2025, the Supreme Court of India ruled that Tiger Global’s approximately $1.6 billion stake sale in Flipkart to W
The ‘Make Available’ Principle in DTAA: Tax Implications and Analysis of the Indo-Singapore Agreement
An In-depth Analysis of the Delhi High Court’s Interpretation of Fees for Technical Services (FTS) and its Broader Impact on International Tax Law Introduction The taxation of cr
Double Taxation Avoidance Agreements Under the Income Tax Act: A Comprehensive Legal Analysis
Introduction to Double Taxation Avoidance Agreements In today’s interconnected global economy, the phenomenon of double taxation presents significant challenges to internatio
