Home Highlights May 2014 Year 2014 This

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1. Credit of Dividend Distribution Tax u/s 115-O - The AO, in preparing the statement of assessed total income, computed the DDT payable but did not adjust the DDT already...

2. Deduction u/s 80M - Dividend received from UTI - CIT(A) rejected deduction u/s 80M as dividend distribution was related to earlier years - Tribunal granted deduction -...

3. Addition on account of short deposit of Dividend Distribution Tax (DDT) - we do not find mention of any of the provisions of the income tax act which provides that short...

4. Rate of tax payable on Dividend Distribution Tax (DDT) - Distribution of dividends to its share holders (Germany) (Non-residents) - the additional income tax payable by...

5. Disallowance of education cess on income tax and dividend distribution tax u/s 40(a)(ii) - Assessee has fairly conceded that as per amendment vide Finance Act, 2022...

6. Taxability of dividends - dividend is declared, distributed or paid by a domestic company to a non-resident shareholder(s) - The Tribunal held that, additional income...

7. 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...

8. Refund of excess dividend distribution tax - it is not in dispute that the wholly owned subsidiary company had duly remitted the dividend distribution tax on the interim...

9. Application of Dividend Distribution Tax to Deemed Dividend

10. Credit of Dividend Distribution Tax (DDT) u/s. 115-O - technical default committed at the time of filing of challan - In our view, the assessee has already approached...

11. Revision u/s 264 - Claiming benefit of DTAA - refund of Dividend Distribution Tax (DDT) which was paid wrongly - This was not a case where a deduction was made u/s 195...

12. Refund of excess Dividend Distribution Tax - additional income tax payable by the domestic company shall be at the rate mentioned in section 115-O of the Act and not at...

13. Cascading effect in Dividend Distribution Tax removed

14. Income accrued in India - dividend income - DDT is levy on the dividend distributed by the payer company, being an additional tax is covered by the definition of ‘Tax’...

15. Levy of Dividend distribution tax (DDT) at the rate of 20.36% u/s 115O - claim of assessee that it should have been levied at the rate of 15% in terms of Article 10 of...