India’s top court has ruled against Tiger Global in a tax case stemming from its Flipkart exit during Walmart’s 2018 takeover , a decision that strengthens New Delhi’s ability to challenge offshore treaty structures and could raise tax risk for global funds counting on predictable exits from one of the world’s fastest-growing major markets. On Thursday, the Indian Supreme Court backed the tax authorities in a dispute over whether Tiger Global could use its Mauritius-based entities to claim