Delhi High Court holds that taxing the same income twice constitutes genuine hardship under Section 119(2)(b), allowing Sojitz Asia to file a revised return for AY 2016-17 after six years.
Read Full ArticleSupreme Court denies DTAA capital gains exemption to Tiger Global’s Mauritius entities in Flipkart exit, ruling on indirect transfers and GAAR scope.
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![Taxing Same Income Twice Amounts To ‘Genuine Hardship’ Under Section 119(2)(b): Delhi HC [Read Judgment]](/secure/uploads/2026/09/lj_1918_delhi_hc_double_taxation_thumbnail_with_logos.webp)
![SC Upholds Tax on Tiger Global’s Flipkart Exit, Denies Mauritius DTAA Capital Gains Exemption [Read Judgment]](/secure/uploads/2026/02/lj_1310_SC_Denies_DTAA.webp)
