https://www.taxtmi.com/caselaws?id=795983 A treaty-based refund claim for excess Dividend Distribution Tax, founded on the lower dividend-tax rate under the India-Switzerland tax treaty, had been raised before the Assessing Officer and in the statement of facts before the appellate authority. Neither authority examined the claim on merits. The article notes that the claim required restoration to the Assessing Officer for examination in accordance with law after providing an adequate hearing opportunity, resulting in fresh adjudication of the refund claim. en-us Mon, 06 Apr 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795983 A treaty-based refund claim for excess Dividend Distribution Tax, founded on the lower dividend-tax rate under the India-Switzerland tax treaty, had been raised before the Assessing Officer and in the statement of facts before the appellate authority. Neither authority examined the claim on merits. The article notes that the claim required restoration to the Assessing Officer for examination in accordance with law after providing an adequate hearing opportunity, resulting in fresh adjudication of the refund claim. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795983