Perfetti Van Melle Holding BV vs Commissioner of Income Tax

A taxpayer is entitled to timely decisions on applications for lower withholding tax rates under the Income Tax Act based on the provisions of applicable Double Taxation Avoidance Agreements.

Deccan Holdings BV vs Income Tax Officer

The court ruled that a lower withholding tax rate of 5% applies under the India-Netherlands DTAA, invoking the Most Favoured Nation clause, which was supported by previous binding judgments.

Cotecna Inspection SA VS Income Tax Officer Ward International Tax-121 - 2021 Supreme(Del) 1268

The court emphasized that the Department cannot refuse to follow binding jurisdictional decisions merely on the basis of proposing to file an appeal.

Galderma Pharma SA vs Income Tax Officer

The protocol attached to a DTAA is binding and automatically applies, negating the need for separate governmental notifications to implement its terms.

LOPAREX HOLDING BV MUMBAI vs ACIT INTERNATIONAL TAXATION CIRCLE-3(1)(2) MUMBAI - 2025 Supreme(Online)(ITAT) 9533

Concentrix Services Netherlands B.V. vs Income Tax Officer (TDS)

The protocol in the DTAA allows for the automatic applicability of lower withholding tax rates based on other treaties, requiring consistent interpretation for equitable tax allocation between contra....

RISO India Private Limited VS Principal Commissioner of Income Tax -7, Delhi - 2021 Supreme(Del) 411

Double Taxation Avoidance Agreement - Refund of excess tax - Rate of tax on distributed profits that is applicable is one stipulated under section 115-O of Tax Act and not one prescribed under Articl....

Riso India Private Limited vs Principal Commissioner of Income Tax

The court ruled that under Section 264 of the Income Tax Act, the respondent must provide a reasoned decision on the merits of a revision petition, rejecting arbitrary dismissals without analysis.

Virgin Atlantic Airways Ltd. vs Pr. Commissioner of Income Tax, International Taxation-2

Tax authorities must comply with statutory rules when issuing TDS withholding certificates; failure to do so invalidates the order.

Nestle SA vs Assessing Officer Circle (International Taxation)- 2(2)(2), New Delhi

The court ruled that under Section 197 of the Income Tax Act, a 5% tax rate on dividends applies to the petitioner as per the India-Swiss DTAA, reinforcing judicial consistency.