INDIRECT TRANSFER TAXATION IN INDIA AFTER VODAFONE: A CRITICAL ANALYSIS IN LIGHT OF THE TIGER GLOBAL–FLIPKART LITIGATION
Published on: 9th July 2026 Authored by: Sahil Yadav National Law Institute University, Bhopal Abstract The taxation of offshore share transfers remains one of the most intensely contested domains within international fiscal law.[1] This paper examines the evolution of indirect transfer taxation in India, tracing its development from the landmark Supreme Court ruling in the […]





