CBDT interference in the High Court interpreting the MFN clause of DTAA

Gadkari, Ahan (2022) CBDT interference in the High Court interpreting the MFN clause of DTAA. Manupatra.


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The process of interpreting terms in Double Taxation Avoidance Agreements (hereinafter "DTAA") has been a source of considerable litigation, particularly during the past decade. However, in 2021, the Hon'ble Delhi High Court rendered a precedent-setting ruling favouring taxpayers in the case of Concentrix Services Netherlands B.V. v. ITO (TDS), (hereinafter "Concentrix ") extending certain advantages granted to companies in Slovenia, Columbia, and Lithuania under India's DTAA with those countries. The ruling was based on an interpretation of the DTAA's "Most Favoured Nation" clause (hereinafter "MFN") in the Indo-Netherlands DTAA

Item Type: Article
Keywords: Tax | India | DTAA | TDS
Subjects: Social Sciences and humanities > Social Sciences > Law and Legal Studies
JGU School/Centre: Jindal Global Law School
Depositing User: Amees Mohammad
Date Deposited: 03 Jan 2023 10:06
Last Modified: 03 Jan 2023 10:06
Official URL: https://articles.manupatra.com/article-details/CBD...
URI: https://pure.jgu.edu.in/id/eprint/5328


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