https://www.taxtmi.com/caselaws?id=461802 A notification under section 90(1) is required before a DTAA, or any protocol altering its terms, can be given effect where it changes existing domestic law. An MFN clause does not operate automatically to extend a lower withholding tax rate from a later treaty with an OECD member; the earlier treaty must be separately amended by notification. For MFN claims, the relevant date is when India entered into the treaty with the other state, not when that state later became an OECD member. The Delhi HC, bound by the Supreme Court ruling in AO v Nestle SA, closed the writ petitions and set aside the impugned orders. en-us Fri, 17 Nov 2023 00:00:00 +0530 Mon, 09 Jun 2025 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461802 A notification under section 90(1) is required before a DTAA, or any protocol altering its terms, can be given effect where it changes existing domestic law. An MFN clause does not operate automatically to extend a lower withholding tax rate from a later treaty with an OECD member; the earlier treaty must be separately amended by notification. For MFN claims, the relevant date is when India entered into the treaty with the other state, not when that state later became an OECD member. The Delhi HC, bound by the Supreme Court ruling in AO v Nestle SA, closed the writ petitions and set aside the impugned orders. Case-Laws Income Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461802