This case will probably initiate closer examination in similar disputes, such as the case of Blackstone Capital Partners v. ACIT (Blackstone) before the Delhi High Court, and Sanofi Pasteur Holding v. Department of Revenue (Sanofi) case before Andhra Pradesh High Court.

The Supreme Court did not see the issue in Tiger Global as an isolated dispute over taxation. It viewed the issue against the broader backdrop of treaty interpretation and the play of sovereign powers.

[ Vaibhav is a student at West Bengal National University of Juridical Sciences . ] The advent of arbitration has not only introduced a host of complexities within arbitration law but has also extended its influence into the sphere of taxation law. The author brings to light an emerging issue in the taxability of the post-award interest component of these awards through this piece. The issue revolves around the fundamental question: under which head of income in the double ta

The suspension of the MFN clause in the India-Switzerland DTAA is a significant shift in international tax treaties.

This piece delves into the intricate facets of BCCI v. Dy. Commissioner of Income Tax.

Author analyzes the confrontational approach of tax authorities towards foreign investment in India, focusing on the principle purpose test.