India's Supreme Court rules 'notification' mandatory to invoke Most Favored Nations clause in India's tax treaties
|Tax Alerts, National/Federal Taxation, T ...|India
The Indian Supreme Court has held that notification under the Indian Tax Laws is mandatory to give effect to any Indian tax treaty, or any Protocol that changes its terms or conditions, that has the effect of altering the existing provisions of law.
The ruling may impact all pending assessments and related proceedings irrespective of the stage of the particular dispute.
It may be necessary to assess the potential effects of the decision on previous tax positions taken by taxpayers and withholding …
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