https://www.taxtmi.com/caselaws?id=768687 ITAT Delhi held that assessee can raise additional claims before appellate authorities including DRP even if not claimed in return or before AO. Rejection of first-time claims before DRP solely on grounds of non-submission to AO is impermissible. Regarding dividend distribution tax, tribunal followed Mumbai Special Bench precedent in Total Oil India case, ruling DTAA provisions are not triggered when domestic company pays DDT under section 115-O. Interest levy under sections 234A and 234B deemed consequential in nature. en-us Wed, 09 Apr 2025 00:00:00 +0530 Fri, 11 Apr 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768687 ITAT Delhi held that assessee can raise additional claims before appellate authorities including DRP even if not claimed in return or before AO. Rejection of first-time claims before DRP solely on grounds of non-submission to AO is impermissible. Regarding dividend distribution tax, tribunal followed Mumbai Special Bench precedent in Total Oil India case, ruling DTAA provisions are not triggered when domestic company pays DDT under section 115-O. Interest levy under sections 234A and 234B deemed consequential in nature. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768687