Why did Switzerland revoke India's 'most favoured nation' status?

Switzerland revoked 'most favoured nation (MFN)' clause of its double tax avoidance agreement with India based on a 2023 Supreme Court order. Nestlé had sought a refund of withholding tax on dividends, claiming benefits under MFN clause. Supreme Court had refused MFN benefits to Nestlé, saying MFN clause cannot be invoked by other countries unless India issues a formal notification.