Refund of excess Dividend Distribution Tax (“DDT”) paid by the ...
Income Tax
September 14, 2023
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
View Source