https://www.taxtmi.com/caselaws?id=785655 Proved technical failure in the payment gateway may excuse a one-day delay in remitting employees' provident fund contribution, applying impossibility of performance where contemporaneous records show the payment could not be completed on time. Treaty relief may also override the domestic dividend distribution tax rate where dividends paid to a UK resident shareholder fall within Article 11 of the India-UK DTAA, limiting the tax burden to the treaty rate. A claim for TDS credit made in a revised return requires factual verification and may be remitted for examination in accordance with law. en-us Wed, 07 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785655 Proved technical failure in the payment gateway may excuse a one-day delay in remitting employees' provident fund contribution, applying impossibility of performance where contemporaneous records show the payment could not be completed on time. Treaty relief may also override the domestic dividend distribution tax rate where dividends paid to a UK resident shareholder fall within Article 11 of the India-UK DTAA, limiting the tax burden to the treaty rate. A claim for TDS credit made in a revised return requires factual verification and may be remitted for examination in accordance with law. Case-Laws Income Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785655