"The issues raised in this petition require thorough consideration. In the meantime, the impugned judgment and order passed by the high court shall remain stayed from its operation, implementation and execution," the SC order said.
The next hearing of the case at the top court has been scheduled for February 14.
The HC's decision in August '24 had affirmed Tiger Global's eligibility for capital gains tax exemptions under the India-Mauritius Double Taxation Avoidance Agreement (DTAA).
The Authority for Advance Rulings (AAR) had earlier denied Tiger Global treaty benefits, arguing that the transaction was structured to avoid taxes and that the IndiaMauritius DTAA did not apply to such indirect transfers. However, the Delhi High Court overturned the AAR's ruling, citing the DTAA's grandfathering provisions and the validity of Tiger Global's Tax Residency Certificate (TRC).
Diese Geschichte stammt aus der January 25, 2025-Ausgabe von Business Standard.
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Diese Geschichte stammt aus der January 25, 2025-Ausgabe von Business Standard.
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