ITAT Restricts DDT to 10% Under India-Switzerland DTAA; Orders Excess Tax Refund:
The ITAT held that DDDT on dividends paid to Swiss shareholders cannot exceed the 10% rate prescribed under the India–Switzerland DTAA and directed the refund of the excess tax paid.
ITAT Follows Bombay High Court Ruling
Saloni Kumari
Jul 5, 2026
Premium
ITAT Restricts DDT to 10% Under India-Switzerland DTAA; Orders Excess Tax Refund
The ITAT held that DDDT on dividends paid to Swiss shareholders cannot exceed the 10% rate prescribed under the India–Switzerland DTAA and directed the refund of the excess tax paid.
Also Read
ITAT Restores Rs 1.47 Lakh Foreign Tax Credit Claim Dispute for Fresh Adjudication After Condoning 86-Day DelayCBDT Amends Income Tax Rules 2026, Introduces New TDS Reporting Requirements for Property TransactionsHigh Court Quashes ITAT Order Dismissing Actor Jayasurya’s Income Tax Appeal for Non-AppearanceMP P.P. Chaudhary Urges FM Nirmala Sitharaman to Extend Tax Audit Due Date to October 31
About Author
Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
2795My Recent Articles
- ITAT Restores Rs 1.47 Lakh Foreign Tax Credit Claim Dispute for Fresh Adjudication After Condoning 86-Day Delay
- CBDT Amends Income Tax Rules 2026, Introduces New TDS Reporting Requirements for Property Transactions
- MP P.P. Chaudhary Urges FM Nirmala Sitharaman to Extend Tax Audit Due Date to October 31
- Karnataka Taxpayers Association Seeks Extension of Tax Audit Report Due Date to October 31
- Income Tax Dept Reminds Taxpayers to File TARs Before Sept 30 Deadline to Avoid Last Minute Rush and Server Congestion
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts