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    <title>2026 (6) TMI 374 - SC Order</title>
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    <description>The Supreme Court noted that questions on the character of Dividend Distribution Tax under Section 115-O of the Income-tax Act and its treatment under the India-UK tax treaty were already pending in connected proceedings before a High Court larger Bench. It therefore did not decide the merits, but allowed intervention applications, directed circulation of the order to all High Courts, permitted further interventions by a specified date, and indicated that similar proceedings in High Courts may be stayed meanwhile. The matter was listed for further hearing.</description>
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