The case was just one example of the aggressive drive that the Indian tax authorities have embarked on in assessing taxes on transactions that they believe have a nexus with India, and how they continue to repeatedly attempt to narrow the protection afforded by tax treaties with other countries, namely Mauritius.
The idea is either a perfect nexus of opportunity and timing, or as some in the Sun Belt believe just another longshot attempt by a cold and downtrodden region to reverse history.