https://www.taxtmi.com/caselaws?id=784433 Dividend distribution tax refund claims cannot be rejected merely because the return of income did not contain the claim where the filing utility provided no workable mechanism to claim treaty relief. Procedural limitations cannot defeat a substantive statutory refund entitlement. For dividends remitted to a Japanese resident shareholder, section 90(2) permits the more beneficial India-Japan DTAA rate to override the domestic dividend distribution tax rate. Tax on distributed dividends is treated as tax on dividend income, so the treaty ceiling of 10% under Article 10 applies to the extent the domestic rate exceeds it. The treaty-based refund claim was upheld for the relevant assessment years. en-us Wed, 31 Dec 2025 00:00:00 +0530 Wed, 20 May 2026 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784433 Dividend distribution tax refund claims cannot be rejected merely because the return of income did not contain the claim where the filing utility provided no workable mechanism to claim treaty relief. Procedural limitations cannot defeat a substantive statutory refund entitlement. For dividends remitted to a Japanese resident shareholder, section 90(2) permits the more beneficial India-Japan DTAA rate to override the domestic dividend distribution tax rate. Tax on distributed dividends is treated as tax on dividend income, so the treaty ceiling of 10% under Article 10 applies to the extent the domestic rate exceeds it. The treaty-based refund claim was upheld for the relevant assessment years. Case-Laws Income Tax Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784433