https://www.taxtmi.com/caselaws?id=349479 The Tribunal allowed the appeals by the assessee, setting aside lower authorities' orders and directing rectifications to ensure correct assessment of Dividend Distribution Tax (DDT) liabilities. Emphasizing charging DDT in the year of dividend declaration, distribution, or payment, the Tribunal found errors in rejecting applications under Section 154 and non-acceptance of rectifications regarding dividend declarations, directing verification of DDT payments for accurate assessment in the respective years. en-us Wed, 11 Oct 2017 00:00:00 +0530 Sat, 14 Oct 2017 07:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349479 The Tribunal allowed the appeals by the assessee, setting aside lower authorities' orders and directing rectifications to ensure correct assessment of Dividend Distribution Tax (DDT) liabilities. Emphasizing charging DDT in the year of dividend declaration, distribution, or payment, the Tribunal found errors in rejecting applications under Section 154 and non-acceptance of rectifications regarding dividend declarations, directing verification of DDT payments for accurate assessment in the respective years. Case-Laws Income Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349479