THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS
C.A. No.-000262-000262 - 2026Supreme Court15 Jan 2026
Bench: HON'BLE MR. JUSTICE R. MAHADEVAN
TDS Officer and the
AAR had expressed only a prima facie view of the matter. The order dated
17.08.2018 passed under Section 197 of the Act merely prescribed a tentative
and provisional rate of deduction of tax at source and did not amount to a
conclusive determination of tax liability. Likewise, the AAR while observing
that the transaction appeared prima
