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Jan 26
Tax Alert – Issue 2 – January 2026
The Supreme Court of India has overturned the Delhi High Court’s ruling in the Tiger Global Mauritius case, marking a significant development in India’s treaty jurisprudence. The judgment reinforces a substance-over-form approach and clarifies that Tax Residency Certificates and grandfathering provisions under the India–Mauritius DTAA do not provide automatic or…
