

Substance Over Form - The Tiger Global–Flipkart Decision and the Recalibration of India-Facing Investment Structures
by Azmul Haque and Shaktibhushan Shukla As tax authorities globally intensify their focus on economic substance, treaty-based investment structures are facing heightened scrutiny. Against this backdrop, this article analyses the Indian Supreme Court’s decision in Tiger Global–Flipkart (15 January 2026) and its implications for treaty entitlement, including the evidentiary limits of tax residency certificates, the narrowing scope of grandfathering protection, and the expandin
Mar 21 min read


Advising Milexia in connection with acquisition of Syratron
Advised Milexia Group, a leading French technology group, on the Singapore law aspects of its acquisition of Syratron Technologies, as part of its proposed 100% acquisition of the target group. The transaction involved a complex India-led holding structure with a Singapore subsidiary, and our role included advising on cross-border structuring considerations, legal due diligence, the reorganisation of the Singapore entity within the wider group architecture, regulatory and cor
Feb 261 min read


Advising Perficient on acquisition of Ameex Technologies
Collyer Law advised Perficient, Inc, a global digital consultancy, a Russell 2000-member trading on NASDAQ, on its cross-border...
Dec 30, 20221 min read


Advising Chalo on acquisition of Vogo
Collyer Law Advised the non-resident shareholders of Vogo Automotive Pvt. Ltd., a tech-enabled personal mobility solution provider with...
Mar 28, 20221 min read


International arbitration for private power company
Collyer Law advised/represented two India-based private power company in connection with arbitration proceedings before the SIAC,...
Sep 17, 20191 min read
















