https://www.taxtmi.com/caselaws?id=415949 The court set aside the order directing tax deduction at 10% on dividend income and directed a certificate specifying a 5% tax rate as per the DTAA between India and Switzerland. The court emphasized the binding nature of previous judgments and the integral role of the protocol in the DTAA. The decision reaffirmed the petitioner's entitlement to the lower tax rate under the DTAA provisions, in line with established legal principles. en-us Tue, 14 Dec 2021 00:00:00 +0530 Thu, 16 Dec 2021 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415949 The court set aside the order directing tax deduction at 10% on dividend income and directed a certificate specifying a 5% tax rate as per the DTAA between India and Switzerland. The court emphasized the binding nature of previous judgments and the integral role of the protocol in the DTAA. The decision reaffirmed the petitioner's entitlement to the lower tax rate under the DTAA provisions, in line with established legal principles. Case-Laws Income Tax Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415949