Section 9(1)(vi) of the Act, Article 12 of
India-Switzerland DTAA – Since MFN clause in India-Switzerland DTAA provides
for negotiation by both countries for lower tax rate or restricted scope, in
absence of amendment to DTAA, MFN benefit could not be availed. In the absence
of automatic application of MFN clause, make available condition cannot be
drawn into India-Switzerland DTAA.