https://www.taxtmi.com/caselaws?id=390197 The High Court dismissed the writ petition challenging the ITAT's interim order allowing the respondent to raise additional grounds on the levy of dividend distribution tax under the India-Japan DTAA. The Court clarified that the ITAT's decision did not determine the merits of the issue and granted the petitioner the right to challenge the final order. The Court directed the ITAT to consider the petitioner's submissions during the final adjudication, maintaining the distinction between interlocutory orders and final determinations. en-us Mon, 16 Dec 2019 00:00:00 +0530 Wed, 25 Dec 2019 15:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390197 The High Court dismissed the writ petition challenging the ITAT's interim order allowing the respondent to raise additional grounds on the levy of dividend distribution tax under the India-Japan DTAA. The Court clarified that the ITAT's decision did not determine the merits of the issue and granted the petitioner the right to challenge the final order. The Court directed the ITAT to consider the petitioner's submissions during the final adjudication, maintaining the distinction between interlocutory orders and final determinations. Case-Laws Income Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390197