Refund of excess Dividend Distribution Tax (“DDT”) paid by the ...

September 14, 2023

Case Laws Income Tax AT

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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Refund of excess Dividend Distribution Tax (“DDT”) paid by the ...

September 14, 2023

Case Laws Income Tax AT

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