Tiger Global 2026 SC Ruling Explained: DTAA, GAAR, TRC
Supreme Court Tiger Global ruling decoded. Learn how GAAR, TRC, and India–Mauritius DTAA apply to indirect transfers, PE/VC exits, and M&A deals.
Tag: DTAA
NR Taxation & SEP in Draft I-Tax Rules 2026: Income Determination, Thresholds, FTC
Draft Income Tax Rules 2026 clarify non-resident taxation through income determination rules, significant economic presence thresholds, foreign tax credit and DTAA documentation requirements.
Budget 2026: BCCI Seeks Simpler 182-Day NRI Residency Rule
Ahead of Union Budget 2026-27, BCCI urges rollback of the 120-day income-linked NRI residency rule and restoration of the 182-day test.
Tiger Global Deal: I-T Dept to Complete Assessment, Rs 967.5 Cr Refund on Hold
After a Supreme Court ruling, the I-T Department will complete Tiger Global’s capital gains tax assessment in the 2018 Flipkart-Walmart deal.
Supreme Court Tiger Global Ruling: CBDT Clarifies No Reopening of Old Tax Cases
The Supreme Court ruled against Tiger Global, but CBDT says old tax cases won’t be reopened. Here’s what the judgment means for investors.
Taxation of Dividend Income in India: Rules, Rates and TDS
Understand taxation of dividend income in India, including tax rates, TDS limits, section 80M relief, foreign dividends and buyback rules.
NRI Tax Notices: Why Form 10F is Crucial for DTAA Benefits
NRIs claiming DTAA benefits are receiving tax notices for non-filing of Form 10F. Learn why, how to respond, and how to avoid this tax issue in future.
Handbook of Procedures at Board for Advance Rulings, India
Explore India's Income-tax Advance Rulings framework with the help of comprehensive guide. Understand legal provisions, procedures, and tax predictability.