Selected Tag: Tiger Global
Selected Tag: Tiger Global

SC Verdict on Tiger Global: A Case of Substance Over Form

The Supreme Court’s Tiger Global ruling signals a decisive shift in India’s tax jurisprudence, privileging economic substance over offshore form in cross-border exits.

D. V. Ramana

February 10, 2026 at 7:05 AM IST

Article related image

iStock.com

Opinion

Tiger Global and the Conception of Economic Freedom in India

At its core, the case exposes the State’s failure to balance two competing freedoms: the freedom of the State to tax, and the freedom of an investor to structure its investments in reliance on the rule of law.

Meghna Bal

February 5, 2026 at 8:29 AM IST

Article related image

iStock.com

Opinion

Grandfathered, Then Burned: Why the Government Must Lead the Tiger Appeal

India promised tax certainty through grandfathering. The Supreme Court's Tiger Global verdict undermines that. It’s the government that must restore credibility.

TK Arun

February 5, 2026 at 4:54 AM IST

Article related image

iStock.com/naveen0301

Tax Residency Certificates No Longer Sacred After Supreme Court's Tiger Global Verdict

SC's Tiger Global ruling overturns Mauritius treaty protections, demotes TRC status, and unleashes GAAR against offshore investors nationwide.

Sangeeta Jain

January 27, 2026 at 9:18 AM IST

Article related image

iStock.com/naveen0301

Capital Discipline Is Not Investor Hostility

The Supreme Court’s ruling in Tiger Global tax case signals institutional maturity, not caprice, as India shifts from capital accommodation to capital discipline.

Srinath Sridharan

January 21, 2026 at 8:58 AM IST

Article related image

iStock.com/naveen0301

The Bureau

New GDP Data: Problem Fixed, Or Made Worse?
Learning to Shoot: I Tried to Fly Before I Could Walk
Image