Articles by CA Aishwariya K Rajagopal

Tiger Global Ruling: A Reminder That Substance Matters in Tax Treaties

CA Aishwariya K Rajagopal 20 January 2026 at 06:10

Why the Tiger Global case matters: The Supreme Court clarifies that a Tax Residency Certificate alone does not guarantee treaty benefits, allowing tax authorities to examine substance, control and intent behind foreign investment structures.

RSUs & ITR Filing: Practical Pointers Every Tax Professional Should Know

CA Aishwariya K Rajagopal 14 January 2026 at 07:43

Restricted Stock Units (RSUs) involve complex tax and compliance issues covering salary taxation, capital gains, and foreign asset disclosure. This article explains common RSU tax challenges, documentation requirements, cost of acquisition, Schedule FA reporting, and clears misconceptions around sell-to-cover and double taxation.