Delhi ITAT to decide whether DDT u/s. 115-O be restricted to concessional DTAA rate on dividends

Nov 06,2019

Delhi ITAT passes an interim order in case of Maruti Suzuki India Ltd.(assessee) pertaining to AY 2010-11, admits additional ground raised by assessee praying for restricting the levy of the dividend distribution tax [DDT] on the dividend distributed / paid to Suzuki Motor Company, Japan and other non-resident shareholder(s), to 10% in terms of Article 10 of India-Japan DTAA/other respective DTAAs, instead of 16.6% charged i...

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