www.khaitanco.com/thought-leaderships/First-Indian-tax-ruling-on-beneficial-interpretation-of-MFN-clause-in-India-Netherlands-tax-treaty-Allows-benefit-of-5-percent-tax-on-dividends
globaltaxnews.ey.com/news/2021-5505-indian-court-rules-on-applicability-of-most-favored-nation-clause-for-determining-withholding-tax-rate-on-dividend-payments
www.khaitanco.com/thought-leaderships/India-tax-administration-clarifies-its-strict-interpretation-of-the-Most-Favoured-Nation-clause-in-tax-treaties
www.khaitanco.com/thought-leaderships/Most_Favored_Nation_Clause_in_Tax_Treaties_not_Automatically_Favorable
See also:
www.lakshmisri.com/insights/articles/benefit-of-most-favoured-nation-clause-for-dividend-income-of-non-resident-interesting-battle-to-watch-out-for-before-apex-court/
SC Ruling on MFN Clause in Tax Treaty: A conundrum for the tax deductors in India? | Lakshmikumaran & Sridharan Attorneys (lakshmisri.com)