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The Supreme Court Of India's Judgement In Tiger Global: Jarring Way Ahead For India-Mauritius Tax Treaty
The Supreme Court of India's judgement in the matter of the Authority for Advance Rulings (Income Tax) & Ors. v. Tiger Global International Holdings marks a decisive turning point in India's approach to treaty-based tax planning, particularly under the India–Mauritius Double Taxation Avoidance Agreement ("DTAA").
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