Key Highlights
- Pardiwala wrote a separate concurring opinion that went beyond the facts of the case and stressed the importance of national sovereignty in international taxation.
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- Subscribe now NEW DELHI : The Supreme Court’s landmark ruling upholding capital gains tax on US-based investor Tiger Global Management Llc for its 2018 exit from Indian e-commerce platform Flipkart has prompted a reassessment among foreign investors, particularly funds that rely on tax treaties with jurisdictions such as Mauritius, Singapore, and the Netherlands.
- A bench comprising Justices R.
