Assessing Officer Circle (International Taxation), New Delhi vs Nestle S. A.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 1063

S. RAVINDRA BHAT, DIPANKAR DATTA
Assessing Officer Circle (International Taxation), New Delhi – Appellant
Versus
Nestle S. A. – Respondent

Advocates appeared:
For the Appellant(s) Mr. Rupesh Kumar, Adv. Mr. Raj Bahadur Yadav, AOR Mr. V Chandrashekhara Bharathi, Adv. Mr. Durga Dutt, Adv. Mr. Santosh Kumar, Adv. Mr. Annirudh Sharma Ii, Adv. Mr. T A Khan, Adv.
For the Respondent(s): Mr. Percy Pardiwalla, Sr. Adv. Mr Rahul Jain, AOR Mr. Kamal Sawhney, Adv. Mr. Nikhil Agarwal, Adv. Mr. Arun Bhadauria, Adv. Mr. Nishank Vashishta, Adv. Mr. Divyanshu Agrawal, Adv. Mr. Vaibhav Niti, AOR Ms. Pooja Mittal, Adv. Ms. Madhavi Agrawal, Adv. Mr. Madhur Mahajan, Adv. Mr. S Ganesh, Sr. Adv. Mr. Anand Sukumar, AOR Mr. S Sukumaran, Adv. Mr. Bhupesh Kr. Pathak, Adv. Mrs. Ruche Anand, Adv. Mrs. Meera Mathur, AOR Ms. Meera Mathur, AOR Mr. Ayush Negi, AOR Mr. Rahul Gupta, AOR Mr. S Ganesh, Sr. Adv. Mr. Anand Sukumar, AOR Mr. S Sukumaran, Adv. Mr. Bhupesh Kr. Pathak, Adv. Mrs. Ruche Anand, Adv. Mr. Shankey Agrawal, AOR Mr. Mukesh Butani, Adv. Mr. Tarun Jain, Adv. Mr. Vansh Vermani, Adv. Ms. Shinjani Agnihotri, Adv. Ms. Shreya Wadhera, Adv.

Table of Content
1. interpretation of mfn clause and its implications. (Para 1 , 2 , 3 , 4 , 5 , 6)
2. contentions made by the parties regarding treaty application. (Para 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28 , 30 , 31)
3. observations on treaty-making practices and the necessity of notifications. (Para 38 , 39 , 40 , 41 , 42 , 43 , 44 , 45 , 46 , 48 , 52 , 53 , 54 , 55 , 56 , 57 , 58 , 59 , 60 , 61 , 62 , 63 , 64 , 65 , 66 , 67)
4. understanding the necessity of federal notifications for treaty implementation in india. (Para 72)
5. final legal conclusions on mfn clause and notification requirements. (Para 88 , 89)
6. order regarding de-tagging and further listings for related cases. (Para 90)

S. RAVINDRA BHAT, J.

1. The present batch of appeals arise from decisions of the Delhi High Court involving interpretation of the Most Favoured Nation (MFN) clause contained in various Indian treaties with countries that are members of the Organisation for Economic Cooperation and Development (hereafter ‘OECD’). This clause provides for lowering

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2023 Supreme(SC) 1063

S. RAVINDRA BHAT, DIPANKAR DATTAAssessing Officer Circle (International Taxation), New Delhi – AppellantVersusNestle S. A. – Respondent

S. RAVINDRA BHAT, DIPANKAR DATTA
Assessing Officer Circle (International Taxation), New Delhi – Appellant
Versus
Nestle S. A. – Respondent