Archive · 15 Jan 2026
Supreme Court to Rule on Tiger Global's Flipkart Tax Case
The Supreme Court of India is going to decide whether Tiger Global, an American investment company, has to pay taxes on the money it made from selling a part of Flipkart to Walmart in 2018.
Tiger Global says it doesn't have to pay taxes because of a special agreement between India and Mauritius.
But the Indian government says Tiger Global is wrongly using this agreement to avoid taxes.
The court's decision will be important for how companies handle taxes in big deals between different countries.
The case has been going on since January 2025, and a lower court had previously ruled in favor of Tiger Global.
The Supreme Court of India is set to rule on whether Tiger Global owes taxes on its $1.6 billion stake sale in Flipkart to Walmart in 2018.
Tiger Global claims tax exemption under the India-Mauritius tax treaty, while Indian tax authorities argue the treaty was misused.
The dispute centers around whether Tiger Global's units in Mauritius were merely conduits for Tiger Global U.S.
The case has been ongoing since January 2025, with the Delhi High Court previously ruling in favor of Tiger Global.
The ruling could redefine how international tax treaties are interpreted and applied in cross-border deals.
- Who
- Tiger Global and Indian tax authorities
- What
- Legal dispute over tax exemption on Flipkart stake sale
- When
- Ruling expected on Thursday (specific date not mentioned)
- Where
- India and Mauritius
- Why
- Dispute over the use of the India-Mauritius tax treaty
- Person Involved
- Tiger Global
- Company Involved
- Flipkart
- Buyer
- Walmart
- Tax Amount
- $1.6 billion
- Tax Year
- 2018
- Tribunal Decision
- Delhi High Court ruled in favor of Tiger Global
- Tax Treaty
- India-Mauritius tax treaty
- Stake Sold
- 17%
Sources
NRI tax dispute: How Section 6 residency rules cost Binny Bansal his tax appeal
Supreme Court to rule on Tiger Global Flipkart tax dispute
SC to decide if Tiger Global owes tax on $1.6 billion Flipkart stake sale to Walmart in 2018
Tiger Global liable to pay tax on 2018 Flipkart deal: Supreme Court
Supreme Court rules Tiger Global’s $1.6 billion Flipkart exit taxable, overturns Delhi HC
Supreme Court rules against Tiger Global in landmark Walmart deal tax case
