No Legal Basis for Adding Short Dividend Distribution Tax Payments to Taxpayer Income Under Current Tax Laws.

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....Addition on account of short deposit of Dividend Distribution Tax (DDT) - we do not find mention of any of the provisions of the income tax act which provides that short payment of dividend distribution tax may be added to the income of the assessee and assessee can further be saddled with payment of tax on such short payment of dividend distribution tax. - AT....