https://www.taxtmi.com/caselaws?id=436962 ITAT (Mum) (SB) - AT held that where a domestic company declares, distributes or pays dividends to non-resident shareholders, the additional income tax under s.115-O is payable by the domestic company at the rate specified in s.115-O, not at the tax rate applicable to the non-resident under a DTAA. Treaty relief applies only if the contracting states expressly extend DTAA protection to the domestic company paying the dividend distribution tax. en-us Thu, 20 Apr 2023 00:00:00 +0530 Tue, 23 Sep 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436962 ITAT (Mum) (SB) - AT held that where a domestic company declares, distributes or pays dividends to non-resident shareholders, the additional income tax under s.115-O is payable by the domestic company at the rate specified in s.115-O, not at the tax rate applicable to the non-resident under a DTAA. Treaty relief applies only if the contracting states expressly extend DTAA protection to the domestic company paying the dividend distribution tax. Case-Laws Income Tax Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436962