The Indian Supreme Court issued an order on 3 February 2025 that relates to its 19 October 2023 judgment regarding the application of the Most Favored Nation (MFN) clauses in India's tax treaties. As previously reported, the judgment concerned a batch of appeals to orders of the Delhi High Court involving the interpretation of the MFN clauses contained in India's tax treaties with countries that are members of the OECD, including the treaties with France, the Netherlands, and Switzerland. In its judgment, the Supreme Court concluded that when the conditions for an MFN clause under an earlier tax treaty are...