https://www.taxtmi.com/highlights?id=76179 Refund of excess dividend Distribution Tax (DDT) paid - The Appellate Tribunal held that DTAA does not apply when a domestic company pays DDT under Section 115-O of the Act. Refund of excess DDT based on DTAA provisions was denied, following a decision by the ITAT Mumbai Special Bench. en-us Fri, 29 Mar 2024 07:47:09 +0530 Fri, 29 Mar 2024 07:47:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76179 Refund of excess dividend Distribution Tax (DDT) paid - The Appellate Tribunal held that DTAA does not apply when a domestic company pays DDT under Section 115-O of the Act. Refund of excess DDT based on DTAA provisions was denied, following a decision by the ITAT Mumbai Special Bench. Highlights Income Tax Fri, 29 Mar 2024 07:47:09 +0530 https://www.taxtmi.com/highlights?id=76179