DTAAs not to be Enforced without Central Govt. Notification u/s 90 of Income Tax Act: Supreme Court in MFN Case [Read Judgement]

DTAAs - Enforced without Central Govt - Notification - Income Tax Act - Supreme Court in MFN Case - TAXSCAN

In the significant ruling related to Most Favoured Nation case, where appeal filed by revenue against Nestle SA,  a two-judge bench of Justice Ravindra Bhat and Justice Dipankar Datta of Supreme Court has held that a Double Taxation Avoidance Agreement (DTAA) cannot be given effect to by a court, authority or a tribunal unless it…

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