Government appoints National Customs Targeting Centre-Passenger director as customs officer with powers under PNR Regulations, 2022 and Sections 30A, ...
The SC dismissed the curative petition and affirmed dismissal of the review petition, ruling against the assessee. The Court held that the India-Switzerland DTAA could not be invoked to reduce the withholding tax on dividends because the requisite governmental notification bringing the treaty into force was not issued, rendering the treaty unenforceable domestically. The Court rejected reliance on MFN arguments and noted that treaties with OECD member states do not alter this requirement. Applying the principles articulated in Rupa Ashok Hurra, the SC found no ground to reopen the matter under curative jurisdiction and therefore denied relief to the petitioner.
The SC dismissed the curative petition and affirmed dismissal of the review petition, ruling against the assessee. The Court held that the India-Switzerland DTAA could not be invoked to reduce the withholding tax on dividends because the requisite governmental notification bringing the treaty into force was not issued, rendering the treaty unenforceable domestically. The Court rejected reliance on MFN arguments and noted that treaties with OECD member states do not alter this requirement. Applying the principles articulated in Rupa Ashok Hurra, the SC found no ground to reopen the matter under curative jurisdiction and therefore denied relief to the petitioner.
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