https://www.taxtmi.com/caselaws?id=468349 The appeal concerns whether dividend distribution tax under section 115-O of the Income-tax Act retains its tax character when applied to non-resident shareholders, and whether the more beneficial rate under Article 11 of the India-United Kingdom DTAA is available. It also questions whether the Special Bench ruling in Deputy Commissioner of Income Tax v. Total Oil India Pvt. Ltd. states the correct law. The Delhi HC admitted the appeal on these questions of law and tagged the connected writ petitions with it. en-us Thu, 01 Aug 2024 00:00:00 +0530 Wed, 29 Apr 2026 18:58:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468349 The appeal concerns whether dividend distribution tax under section 115-O of the Income-tax Act retains its tax character when applied to non-resident shareholders, and whether the more beneficial rate under Article 11 of the India-United Kingdom DTAA is available. It also questions whether the Special Bench ruling in Deputy Commissioner of Income Tax v. Total Oil India Pvt. Ltd. states the correct law. The Delhi HC admitted the appeal on these questions of law and tagged the connected writ petitions with it. Case-Laws Income Tax Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468349