Supreme Court of India

Assessing Officer Circle (international Taxation) 2(2)(2) New Delhi v. M/s Nestle Sa

Neutral citation

Bench S. Ravindra Bhat and Dipankar Datta JJ.

Decided 19 October 2023

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

What the Court ordered

In view of the foregoing analysis and conclusions, it is held that the reasoning and ﬁ ndings in the impugned orders cannot survive; they are set aside.

Judgment, page 70

From the headnote

Issue for consideration: Whether there is any right to invoke the Most Favoured Nation (MFN) clause when the third country with which India has entered into a Double Tax Avoidance Agreement (DTAA) was not an Organisation for Economic Cooperation and Development (OECD) member yet (at the time of entering into such DTAA); and whether the MFN clause is to be given eﬀ ect to automatically or if it is to only come into eﬀ ect after a notiﬁ cation is issued.

Authorities it was built on

1984 Gramophone Company of India Ltd. v. Birendra Bahadur Pandey & Ors. cited by 17
1969 V/o Tractoroexport, Moscow v. M/s. Tarapore & Company & Anr. cited by 6
2000 P. Anand Gajapathi Raju and Ors. v. P.V.G. Raju (died) and Ors. cited by 6
1963 Jagir Kaur & Another v. Jaswant Singh cited by 5
1969 Maganbhai Ishwarbhai Patel v. Union Olf India and Anr. cited by 4
1964 State of Gujarat v. Vora Fiddali Badruddin Mithibarwala cited by 4
2020 Union of India and Others v. Agricas Llp and Others Etc. cited by 2

Where later benches applied it

2026 Directorate General of Goods and Services Tax Intelligence (hqs) v. Gameskraft Technologies Private Limited mentioned

Of those, 1 mentioned

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