Supreme Court Clarifies Most Favored Nation Clause in Tax Treaties: Assessing Officer vs. Nestle SA (2023) LEGAL ISSUE: Interpretation of the Most Favored Nation (MFN) clause in Double Taxation Avoidance Agreements (DTAAs). CASE TYPE: International Taxation Law Case Name: Assessing Officer Circle (International Taxation) 2(2)(2) New Delhi vs. M/s Nestle SA Judgment Date: 19 October […]
Supreme Court Clarifies “Preparatory or Auxiliary” Activities under DTAA: Union of India vs. U.A.E. Exchange Centre (2020) LEGAL ISSUE: Interpretation of “preparatory or auxiliary” activities under the Double Taxation Avoidance Agreement (DTAA). CASE TYPE: Income Tax Law Case Name: Union of India & Anr. vs. U.A.E. Exchange Centre Judgment Date: 24 April 2020 Introduction Date
LEGAL ISSUE: Whether a foreign company has a Permanent Establishment (PE) in India, making it liable for taxation in India under the India-US Double Taxation Avoidance Agreement (DTAA). CASE TYPE: International Taxation Case Name: Assistant Director of Income Tax-I, New Delhi vs. M/s E-Funds IT Solution Inc. Judgment Date: 24 October 2017 Date of the
