https://www.taxtmi.com/caselaws?id=779440 The Supreme Court declined to entertain the curative petition because no case was made out within the parameters laid down in Rupa Ashok Hurra. The petition arose from a dispute on withholding tax on dividends under the India-Swiss DTAA, including the enforceability of the treaty, the need for a government notification to bring it into force, and reliance on the Most Favoured Nation clause in relation to OECD member treaties. The curative petition was dismissed, leaving the earlier adverse outcome for the assessee undisturbed. en-us Tue, 16 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779440 The Supreme Court declined to entertain the curative petition because no case was made out within the parameters laid down in Rupa Ashok Hurra. The petition arose from a dispute on withholding tax on dividends under the India-Swiss DTAA, including the enforceability of the treaty, the need for a government notification to bring it into force, and reliance on the Most Favoured Nation clause in relation to OECD member treaties. The curative petition was dismissed, leaving the earlier adverse outcome for the assessee undisturbed. Case-Laws Income Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779440