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Tiger Global judgment at India’s Supreme Court: Treaty comfort gives way to uncertainty

Published on: Friday, 23 January 2026

Fazeel Soyfoo, Partner at Andersen, weighs in on the recent Supreme Court of India judgment in the Tiger Global case. 

The Court’s decision signals a shift from treaty certainty to substance-driven scrutiny, reshaping India’s approach to tax treaties and anti-avoidance measures. In this article, Fazeel explains the implications of the judgment and what it means for Mauritius-based investment structures and global investors.

Read his full analysis here.