Withholding Tax rate of 5% on payment of dividend to resident of Netherlands after applying MFN Clause

By Raunak Vardhan Income Tax Judiciary April 22, 2021

Case Name: Concentrix Services Netherlands B.V. Vs ITO (TDS) (Delhi High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Delhi High Court

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Advertisement Concentrix Services Netherlands B.V. Vs ITO (TDS) (Delhi High Court) Withholding Tax rate of 5% on payment of dividend to resident of Netherlands after applying MFN Clause The Hon’ble Delhi High Court in the case of Concentrix Services Netherland B.V. Vs. ITO (TDS) & Ors held that withholding tax rate of 5% is to be applied while making payment of dividend by Indian entity to its shareholder in Netherlands after applying the Most Favoured Nation (MFN) clause in the Tax Treaty between India and Netherlands. Facts of the case, contention raised by the Tax Department and de...

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