Supreme Court Rulings Awaited

Taxpayers will eagerly await the outcome of four important rulings from the Supreme Court, once the Court resumes on July 14, 2025.

1) Tiger Global – Mauritius Treaty Entitlement;
2) Hyatt – Fixed Place PE;
3) Jindal – Receipt of amalgamated company’s shares in lieu of amalgamating company’s shares; whether the same constitutes transfer;
4) Shelf Drilling – Due date for completing audits when matters referred to Dispute Resolution Panel before finalisation.