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 Remands Rs 16.69 Crore Cash Deposit Addition to AO for Fresh Verification of Egg SalesIncome Tax Return Cannot Be Declared Invalid Over Clerical Error in Section 44AB Audit Option, Clarifies ITATAO Cannot Make Addition on Unrelated Issue When No Addition Is Made on Grounds Recorded for Reopening Assessment: ITATAre Cash Gifts Received by a Widow from her Late Husband Liable to Tax? ITAT Clarifies
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
3013My Recent Articles
- Income Tax Return Cannot Be Declared Invalid Over Clerical Error in Section 44AB Audit Option, Clarifies ITAT
- RBI Introduces Second Amendment to FEMA Export and Import Regulations, Effective October 1, 2026
- GSTAT Deletes Rs 3.43 Crore Demand Against Technocraft Ventures After Tax Authorities Fail to Prove Fraud or Suppression
- Court Invalidates Rs 14.79 Crore Demand Against Nephrocare Subsidiary After Finding Procedural Lapses in Tax Audit
- GST TDS Compliance Expanded: Four New Categories of Goods Added Under 51 Alongside Metal Scrap
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts