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
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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.
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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].
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