https://www.taxtmi.com/caselaws?id=404876 A request for treaty-based relief in relation to dividend distribution tax was not, by itself, treated as a transaction designed for tax avoidance. The Revenue's objection was confined to the merits of the questions raised and did not disclose any illegal or improper avoidance design. As a result, the maintainability objection failed and the advance ruling application was admitted for consideration under the statutory advance ruling framework. The ruling reiterates that seeking treaty benefit in relation to liability under section 115-O does not automatically bar admission of an advance ruling application. en-us Wed, 13 Jan 2021 00:00:00 +0530 Fri, 05 Mar 2021 09:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404876 A request for treaty-based relief in relation to dividend distribution tax was not, by itself, treated as a transaction designed for tax avoidance. The Revenue's objection was confined to the merits of the questions raised and did not disclose any illegal or improper avoidance design. As a result, the maintainability objection failed and the advance ruling application was admitted for consideration under the statutory advance ruling framework. The ruling reiterates that seeking treaty benefit in relation to liability under section 115-O does not automatically bar admission of an advance ruling application. Case-Laws Income Tax Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404876