16 February 2021
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ITAT Rules that Beneficial DTAA Rates to Prevail over DDT Rate under IT Act
In a recent decision of the Income Tax Appellate Tribunal (‘ITAT’) dated October 13, 2020 involving an Indian subsidiary of a German company, ITAT held that the dividend distribution tax (‘DDT’) rate as provided for in the Indian German Double Taxation Avoidance Agreement…
For further information, please contact:
Zia Mody, Partner, AZB & Partners
zia.mody@azbpartners.com