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The Assessee was allotted property with a stamp duty value of INR 11.69 Crores, under a Permanent Alternate Accommodation (PAA) agreement executed in March 2017.

In Fullerton Financial Holdings Pte. Ltd. v ACIT [TS-1458-ITAT-2025], the Mumbai Bench of the Income Tax Appellate Tribunal (Tribunal) allowed capital gains tax exemption benefits to a Singapore entity which is indirectly owned by the Government of Singapore on the sale of grandfathered shares.

If it ain't broke, don't fix it! I guess this age-old wisdom escaped the Mauritian authorities, for they have finally given in to the long-standing pressure of the Indian government to review the double taxation agreement (DTA).

Economic Survey 2023-24 – a snapshot of tax revenue...

Recently, the High Court of Delhi delivered a ruling marking significant victory for international investors. The High Court reversed the findings of the Authority of Advance Ruling ('AAR') in the case of Tiger Global.

When an employee gets paid for giving up stock options, where does that money really come from? Is it the job, or is it the employee's rights in the options themselves? The answer decides whether the payment is taxed as salary or as capital gains, and the gap in tax between the two can be large.

The 2026 decision of the Supreme Court in the Tiger Global-Flipkart tax case constitutes to be a landmark development in the international tax law of India

Once upon a pitch deck, the dream of every Indian startup was Delaware or Singapore incorporation, and global capital were the norm. But the tide is turning.

Indirect transfer controversy has been the most discussed issue in the Indian tax ecosystem. It began when Vodafone International Holdings Ltd acquired an indirect holding in an Indian entity...

The AAR pronounced its ruling on the application of the India Mauritius Double Taxation Avoidance Agreement, holding that the disposal by a Mauritian resident of its Indian investment would not be subject to tax in India.

A new Section 80CCG has been inserted into Indian Income Tax Act by the Finance Act 2012 with effect from 1st day of April 2012.

Further, Mauritius exempts taxation of capital gains under its domestic tax law.

The Authority for Advance Rulings (the "Authority") has recently in VNU International B.V. v. Director of Income-tax (International Taxation), Mumbai1 opined on an important practical issue

For more than two decades, offshore holding structures using Mauritius and other treaty jurisdictions have been a staple of foreign investment into India, particularly for venture and private equity funds.

Article 265 of the Constitution of India provides that "no tax shall be levied or collected except by the authority of law".

Capital inflows from foreign portfolio investment have been pivotal for India's economic growth.

Mauritius company is not chargeable to Indian capital gains tax under India – Mauritius tax treaty, on sale of shares of an Indian company.