https://www.taxtmi.com/caselaws?id=408959 The Tribunal rejected preliminary objections on timeliness and admissibility in the cross-objection case. However, it raised doubts on the application of the India-France Double Taxation Avoidance Agreement (DTAA) to Dividend Distribution Tax (DDT) under section 115-O. Due to conflicting decisions and significant revenue implications, the Tribunal recommended referring the matter to a special bench to determine whether the DTAA's protection extends to DDT in the hands of a domestic company. en-us Wed, 23 Jun 2021 00:00:00 +0530 Fri, 25 Jun 2021 07:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408959 The Tribunal rejected preliminary objections on timeliness and admissibility in the cross-objection case. However, it raised doubts on the application of the India-France Double Taxation Avoidance Agreement (DTAA) to Dividend Distribution Tax (DDT) under section 115-O. Due to conflicting decisions and significant revenue implications, the Tribunal recommended referring the matter to a special bench to determine whether the DTAA's protection extends to DDT in the hands of a domestic company. Case-Laws Income Tax Wed, 23 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408959