https://www.taxtmi.com/caselaws?id=466308 Interpretation of an MFN clause: the tribunal applies present-tense construction to "is a member," holding that a third state must be an OECD member at the time it enters into a DTAA with India for an earlier treaty beneficiary to claim parity; this conclusion follows precedent treating "is" as present. The claimant sought to import a more favourable dividend provision from a later India-Slovenia protocol into the India-Netherlands DTAA, but Slovenia's OECD membership postdated entry into force of its DTAA, so the MFN condition is unmet and treaty relief is refused. Result: the assessment addition is upheld and relief denied to the taxpayer. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sun, 01 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466308 Interpretation of an MFN clause: the tribunal applies present-tense construction to "is a member," holding that a third state must be an OECD member at the time it enters into a DTAA with India for an earlier treaty beneficiary to claim parity; this conclusion follows precedent treating "is" as present. The claimant sought to import a more favourable dividend provision from a later India-Slovenia protocol into the India-Netherlands DTAA, but Slovenia's OECD membership postdated entry into force of its DTAA, so the MFN condition is unmet and treaty relief is refused. Result: the assessment addition is upheld and relief denied to the taxpayer. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466308