The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that tax rates specified in Double Taxation Avoidance Agreement (DTAA) in respect of dividend must prevail over Dividend Distribution Tax (DDT). The appellant, Giesecke & Devrient (India) Pvt Ltd was incorporated in 2001 as a 100% subsidiary of G&D GmbH, with its corporate office located in […]from Taxscan | Simplifying Tax Laws https://ift.tt/2T0loHi
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