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of <h1>Tax Relief: Court Orders 5% Dividend Tax Rate Under Section 197 of Income Tax Act, Aligning with India-Swiss DTAA.</h1> <h3>M/s NESTLE SA Versus ASSESSING OFFICER CIRCLE (INTERNATIONAL TAXATION) -2 (2) (2), NEW DELHI.</h3> M/s NESTLE SA Versus ASSESSING OFFICER CIRCLE (INTERNATIONAL TAXATION) -2 (2) (2), NEW DELHI. - TMI The High Court of Delhi set aside impugned orders dated 04.01.2021 and 11.03.2021 in response to a petition covered by a previous judgment. A certificate under Section 197 of the Income Tax Act, 1961 will be issued in favor of the petitioner, confirming a 5% tax rate on dividends under India-Swiss DTAA.
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