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of <h1>Supreme Court of India rules mandatory notification u/s 90(1) is essential for DTAAs, prioritizing domestic law in international tax.</h1> The Supreme Court of India delivered a landmark judgment on Double Taxation Avoidance Agreements (DTAAs), emphasizing the need for a mandatory notification under Section 90(1) of the Income Tax Act for DTAAs to be effective. This decision underscores the primacy of domestic law over international treaties, rejecting the automatic extension of treaty provisions to similar agreements with other nations without explicit amendments. The ruling clarifies the application of DTAAs from the date of treaty entry with India and has significant implications for international taxation, affecting multinational corporations and future treaty negotiations by reinforcing the importance of clear treaty terms.
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