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Tax Treaty Rate Benefit Instead Of DDT? Emphatic Yes, Says Delhi ITAT
This could snowball into perhaps the biggest tax dispute India would witness, write Maulik Doshi and Nishit Parikh.
22 Nov 2020, 10:45 AM IST
It could be termed as the ruling of the year 2020, certainly going by the amount of money that could get under litigation. The Delhi Income Tax Appellate Tribunal held that in years when DDT was applicable, the taxpayer, in respect of dividends paid to non-resident shareholders, can take benefit of the lower rates of tax under the respective tax treaties. If this is further affirmed by other tribunals or courts, and if more taxpayers...
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