Author: Harshit Mehta, Pragya Bansal & Roshini Chaurasia, ASA
In this article, the implications of the Supreme Court’s Tiger Global ruling and the subsequent CBDT amendments on GAAR grandfathering are examined. It highlights how the recent changes restore protection for pre-2017 investments while reaffirming that substance-based scrutiny and anti-abuse principles remain central to cross-border investment structures.
Published on – Taxmann
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