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Supreme Court on Value of TRC, Grandfathering & GAAR Provisions: A Shift in How Treaty Claims Are Tested
The Supreme Court’s ruling in Union of India v. Tiger Global International II Holdings re-examines how treaty claims under the India–Mauritius DTAA are tested. By permitting a prima facie avoidance enquiry despite the presence of TRCs and treaty grandfathering, the Court signals a stronger substance-over-form approach and raises important questions on the interaction between treaty certainty, GAAR, and anti-avoidance scrutiny.
17 hours ago7 min read