Refund of excess Dividend Distribution Tax (“DDT”) paid by the assessee - wherever the Contracting...

Refund of excess Dividend Distribution Tax (“DDT”) paid by the assessee - wherever the Contracting States to a tax treaty intend to extend the treaty protection to the domestic company paying dividend distribution tax, only then, the domestic company can claim benefit of the DTAA, if any. - Claim denied - AT .....

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