2025年10月25日,馬德拉斯最高法院法官N. Anand Venkatesh裁定,加密貨幣在印度法律下被視爲資產。此案源於關於在2024年7月的黑客攻擊中被凍結在WazirX交易所的3,532.30個XRP代幣的爭議,造成230百萬USD的損失。法院禁止WazirX運營單位Zanmai Labs重新發放這些資產。
根據《所得稅法》第2(47A)條,法院認定數字資產是一種可擁有和委托的資產。根據《仲裁與調解法》第9條,原告的XRP資產受到法律保護。Zanmai Labs必須提供價值₹9.56 lakh的銀行擔保(~11,500 USD)。該裁決爲承認數字資產作爲法律保護的合法資產樹立了先例。
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