Month: November 2022
Analysing the Most-Favoured-Nation clause under Tax Treaty: Is India’s Divergent View Correct?
In Concentrix Services Netherlands B.V. v. Income Tax Officer (TDS) and ANR. (“Concentrix Services”) (22 April, 2018), the High Court of Delhi (“Court”), decided an issue over the most-favoured-nation (“MFN”) clause in the protocol of the Double Taxation Avoidance Agreement (“DTAA”) in which the court using the principle of common interpretation (“principle”) relied upon a…
Exclusionary Rules and Illegally Obtained Evidence
1. Introduction: Exclusionary rules The exclusionary rules permit an accused to prevent the prosecution from introducing at trial otherwise admissible evidence that was obtained in violation of the Constitution.[i] The rationale behind these rules is the expectation that law enforcement officers will refrain from engaging in unlawful evidence-gathering techniques if they are aware that the…