https://www.taxtmi.com/caselaws?id=444758 A treaty or protocol altering tax liability does not take effect in India merely by signature or international obligation; it becomes enforceable only when notified under Section 90(1). The Court held that an MFN clause in an earlier DTAA does not automatically import a later beneficial treaty provision into domestic law, and a separate notification is required to give it effect. It further held that where the MFN wording uses "is", the third State must be an OECD member on the date India enters into the relevant treaty with that State. The assessees were therefore denied automatic MFN-based relief without fresh notification. en-us Thu, 19 Oct 2023 00:00:00 +0530 Mon, 27 Nov 2023 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444758 A treaty or protocol altering tax liability does not take effect in India merely by signature or international obligation; it becomes enforceable only when notified under Section 90(1). The Court held that an MFN clause in an earlier DTAA does not automatically import a later beneficial treaty provision into domestic law, and a separate notification is required to give it effect. It further held that where the MFN wording uses "is", the third State must be an OECD member on the date India enters into the relevant treaty with that State. The assessees were therefore denied automatic MFN-based relief without fresh notification. Case-Laws Income Tax Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444758