Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
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Dividend Distribution Tax on dividends paid to Swiss tax resident shareholders was held to be restricted to the more beneficial rate under Article 10 of the India-Switzerland DTAA, following the jurisdictional High Court decision in Colorcon Asia and the rejection of the earlier Special Bench view in Total Oil India. The Tribunal accepted that the treaty rate governed the levy and rejected the Department's beneficial ownership objection because no doubt had been recorded by the assessing or appellate authorities. DDT was therefore to be recomputed at 10%, with refund of excess tax paid.
Dividend Distribution Tax on dividends paid to Swiss tax resident shareholders was held to be restricted to the more beneficial rate under Article 10 of the India-Switzerland DTAA, following the jurisdictional High Court decision in Colorcon Asia and the rejection of the earlier Special Bench view in Total Oil India. The Tribunal accepted that the treaty rate governed the levy and rejected the Department's beneficial ownership objection because no doubt had been recorded by the assessing or appellate authorities. DDT was therefore to be recomputed at 10%, with refund of excess tax paid.
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