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Slippery tax slope
Mint Kolkata
|January 19, 2026
Last week's Supreme Court judgement holding Tiger Global liable for paying tax on capital gains made on its 2018 sale to Walmart of its stake in Flipkart held through entities in Mauritius might have opened a Pandora's box.
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It denies Tiger Global exemption on shares acquired before a 2017 cutoff date under a double taxation avoidance treaty between Mauritius and India on the ground that the deal involved shell firms and the underlying value-generating assets were located in India. This has echoes of the Vodaf
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