{"url":"https://lrlabs.ai/t/gaar_grandfathering","engine":"deterministic","llm_in_path":false,"id":"gaar_grandfathering","question":"Are pre-2017 investments grandfathered from Indian GAAR?","answer":"Yes — income from the transfer of investments made before 1 April 2017 is excluded (Rule 10U(1)(d)). Tiger Global (2026) read Rule 10U(2) as diluting the vintage cut-off; Notification 54/2026 (w.e.f. 31.03.2026) then restored the grandfathering by amendment.","pinpoint":"Rule 10U(1)(d), as amended by Notif 54/2026; Tiger Global, 2026 INSC 60, para 46","confidence":"judicial","as_at":"14 Aug 2026","quote":"the prescription of the cut-off date of investment under Rule 10U(1)(d) stands diluted by Rule 10U(2), if any tax benefit is obtained based on such arrangement","quote_string_verified":true,"quote_source":"ledger:TIGER-GLOBAL"}