The article examines how the Tiger Global vs. Revenue (Supreme Court of India) ruling could reshape private equity and venture capital exits from India. It highlights that investors can no longer rely solely on offshore treaty structures, as authorities may scrutinise substance and tax intent, prompting funds to rethink investment vehicles, exit strategies, and risk allocation.
The article was authored by Gaurav G Arora, Partner, and was published in the International Bar Association.
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Gaurav G. Arora is a Partner at JSA with over 12 years of experience advising multinational corporations, investment funds, and high-growth businesses on mergers & acquisitions, private equity investments, corporate structuring, cross-border transactions, foreign direct investment, and general corporate matters. He regularly advises clients on complex domestic and international transactions across the technology, healthcare, manufacturing, real estate, retail, and services sectors. Gaurav is recognised as an ALB India Rising Star and among the Top 10 Young Lawyers by ALB Thomson Reuters.