Supreme Court reopens tax scrutiny of Tiger Global’s Flipkart stake sale to Walmart

The Supreme Court has stayed a Delhi High Court tax exemption linked to Tiger Global’s sale of its Flipkart stake in Walmart’s $16 billion acquisition, reviving capital-gains scrutiny around the 2018 transaction.

— FiledTue, 21 Jul, 2026, 21:46 IST·First seen Tue, 21 Jul, 2026, 21:46 IST·Source ET Retail

What happened

Supreme Court stayed a Delhi High Court tax exemption for Tiger Global’s Flipkart stake sale to Walmart, reopening capital-gains scrutiny tied to Walmart’s $16

Key facts

  • 77% stake
  • $16 billion acquisition
  • 2020 ruling
  • September 28 market closure

Why this matters

Walmart-scale acquisitions should build stronger tax-residency, treaty, and post-close litigation protections into cross-border deal structures.