https://www.taxtmi.com/caselaws?id=782749 Excess dividend distribution tax under section 115-O was not refundable where the claim relied on applying the India-Slovenia DTAA through its Most Favoured Nation clause. The governing Special Bench ruling in Dy. CIT v. Total Oil India P. Ltd. was treated as dispositive of both issues, resulting in rejection of the refund claim and the plea for DTAA-based relief. en-us Wed, 19 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 14:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782749 Excess dividend distribution tax under section 115-O was not refundable where the claim relied on applying the India-Slovenia DTAA through its Most Favoured Nation clause. The governing Special Bench ruling in Dy. CIT v. Total Oil India P. Ltd. was treated as dispositive of both issues, resulting in rejection of the refund claim and the plea for DTAA-based relief. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782749