TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of ITAT upheld the rejection of the assessee's claim for relief under Article 11 of the India-Germany DTAA when determining tax on distributed profits under section 115-O. The Tribunal ruled that liability for Additional Income-tax on dividends rests with the domestic company at the statutory rate prescribed by section 115-O, and treaty rates applicable to the non-resident shareholder do not alter the company's DDT obligation unless the Contracting States explicitly extend treaty protection to the domestic remitter. Consequently, the appellate relief sought to recalibrate DDT in line with the DTAA was denied and the appeal was decided against the assessee.
TaxTMI 
TaxTMI 
