https://www.taxtmi.com/highlights?id=72686 Most Favoured Nation (MFN) - rate of taxation at source on dividends, interest, royalties or fees for technical services (hereafter ‘FTS’) - bilateral treaties in question are between India and Netherlands, France, and Switzerland, respectively - Upon India entering into a treaty or protocol does not result in its automatic enforceability in courts and tribunals; the provisions of such treaties and protocols do not therefore, confer rights upon parties, till such time, as appropriate notifications are issued, in terms of Section 90(1). - SC en-us Sat, 21 Oct 2023 14:13:59 +0530 Mon, 23 Oct 2023 09:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72686 Most Favoured Nation (MFN) - rate of taxation at source on dividends, interest, royalties or fees for technical services (hereafter ‘FTS’) - bilateral treaties in question are between India and Netherlands, France, and Switzerland, respectively - Upon India entering into a treaty or protocol does not result in its automatic enforceability in courts and tribunals; the provisions of such treaties and protocols do not therefore, confer rights upon parties, till such time, as appropriate notifications are issued, in terms of Section 90(1). - SC Highlights Income Tax Sat, 21 Oct 2023 14:13:59 +0530 https://www.taxtmi.com/highlights?id=72686