1.0Taxmann Bloghttps://www.taxmann.com/postrich600338<blockquote class="wp-embedded-content" data-secret="A3TvmD8t5R"><a href="https://www.taxmann.com/post/blog/analysis-tiger-global-case/">[Analysis] Tiger Global Case – India-Mauritius DTAA Dispute Over Capital Gains Tax</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.taxmann.com/post/blog/analysis-tiger-global-case/embed#?secret=A3TvmD8t5R" width="600" height="338" title="“[Analysis] Tiger Global Case – India-Mauritius DTAA Dispute Over Capital Gains Tax” — Taxmann Blog" data-secret="A3TvmD8t5R" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); </script> https://www.taxmann.com/post/wp-content/uploads/2024/09/2.-Analysis-Tiger-Global-Case-India-Mauritius-DTAA-Dispute-Over-Capital-Gains-Tax.jpg600352The Tiger Global Case involves a legal battle over capital gains tax exemptions under the India-Mauritius DTAA, where Indian tax authorities challenged the eligibility of Tiger Global entities for treaty benefits, citing control from the U.S. The Delhi High Court ultimately ruled in favour of Tiger Global, affirming treaty protection.