Tiger Met the Taxman – Treaty Use or Treaty Abuse?

Supreme Court Ruling in Tiger Global: Focus on Tax Sovereignty and Treaty Abuse

ITAT: Denies Revenue’s ‘Agency PE’ plea citing conditions under Art. 5(5) of India-Hong Kong DTAA unsatisfied

• In Favour of Assessee
• Citation Number : TS-42-ITAT-2026(DEL)

ITAT: Deletes TP-adjustment w.r.t supply of bagasse, disapproves mechanical adoption of CERC tariff rate

• In Favour of Assessee
• Citation Number : TS-14-ITAT-2026(Bang)-TP

Fees paid to speakers for events via booking-agent not taxable as EMS; SC quashes CESTAT-ruling

RBI: Notifies FEMA-regulations governing export and import of goods & services, effective October 1, 2026

SC: ‘Society’ or ‘Resident Welfare Association’ has no locus-standi to intervene in Sec. 7 insolvency-proceedings

European Union : European Commission Publishes Information Notice Confirming Application of OECD Side-by-Side Package

SC: SC: 50 Key Observations of Supreme Court in Landmark Tiger Global Case

• In Favour of Revenue
• Citation Number : TS-38-SC-2026

ITAT: Deletes AMP adjustment made by applying BLT in case of Swatch Group

• In Favour of Assessee
• Citation Number : TS-13-ITAT-2026(DEL)-TP

ITAT: Revenue's case neither of remanding nor enhancement, dismisses 'contradictory' appeal against CIT(A)'s order

• In Favour of Assessee
• Citation Number : TS-12-ITAT-2026(Bang)-TP

ITAT: Rules on comparables selection for contract service provider

• In Favour of Both, Partially
• Citation Number : TS-811-ITAT-2025(Mum)-TP

ITAT: Rules on comparables selection, TP-adjustment qua overdue receivables and concur/corporate service charges

• In Favour of Both, Partially
• Citation Number : TS-15-ITAT-2026(Bang)-TP

SC : Justice Pardiwala focuses on ' tax sovereignty' in concurring judgment in Tiger Global

Key Excerpts from SC pronouncement in Tiger Global

ASG N. Venkataraman reacts to historic Tiger Global judgment

5 Key Observations of Supreme Court while ruling against Tiger Global

SC rules in Revenue's favour in Tiger Global; Overturns Delhi HC judgment

AAR: Dermatological treatments for psoriasis, dandruff, dermatitis, not cosmetic procedure like hair-transplant, exempt from GST

• In Favour of Applicant
• Citation Number : TS-1058-AAR(KER)-2025-GST

AAR: Centage charges for PMC services to Government/local bodies exempt as pure services

• In Favour of Applicant
• Citation Number : TS-1057-AAR(KER)-2025-GST