Supreme Court · 2023 INSC 928 · Decided 19 October 2023
Assessing Officer Circle (International Taxation) 2(2)(2) New Delhi v. M/S Nestle Sa
- Court
- Supreme Court of India
- Citation
- 2023 INSC 928 · [2023] 16 S.C.R. 1139
- Case number
- CIVIL APPEAL No. 1420/2023
- Decided
- 19 October 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 253, 73; Income Tax Act Section 90
Headnote
HEADNOTES Issue for consideration: Whether there is any right to invoke the Most Favoured Nation (MFN) clause when the third country with which India has entered into a Double Tax Avoidance Agreement (DTAA) was not an Organisation for (OECD) member yet (at the time of entering into such DTAA); and whether the MFN clause is to be given eff ect to automatically or if it is to only come into eff ect after a notifi cation is issued. Income Tax Act, 1961- s.90- Agreement with foreign countries or specifi ed
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)