https://www.taxtmi.com/caselaws?id=795983 Treaty-based refund of excess Dividend Distribution Tax under the India-Switzerland tax treaty required merits examination where the claim had been presented to the Assessing Officer and raised before the appellate authority but remained unadjudicated. The claim was restored to the Assessing Officer for fresh consideration in accordance with law after providing an adequate opportunity of hearing. This enables determination of whether the lower treaty dividend-tax rate applies and whether excess tax is refundable. 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 Treaty-based refund of excess Dividend Distribution Tax under the India-Switzerland tax treaty required merits examination where the claim had been presented to the Assessing Officer and raised before the appellate authority but remained unadjudicated. The claim was restored to the Assessing Officer for fresh consideration in accordance with law after providing an adequate opportunity of hearing. This enables determination of whether the lower treaty dividend-tax rate applies and whether excess tax is refundable. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795983