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DDT Can’t Beat DTAA: ITAT Orders Refund at 10% Treaty Rate
Case Law Details
- Case Name
- Mitsui Kinzoku Components India Pvt. Ltd. Vs CIT(A) (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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Mitsui Kinzoku Components India Pvt. Ltd. Vs CIT(A) (ITAT Delhi)
Dividend Tax Means Shareholder Tax: Excess DDT to Be Refunded
In Mitsui Kinzoku Components India Pvt. Ltd. Vs. CIT(A) , ITA Nos.3910, 3911 & 3912/Del/2024, AYs 2011-12, 2012-13 & 2013-14, order dated 31.12.2025, Delhi ITAT allowed Assessee’s appeals & directed refund of excess Dividend Distribution Tax (DDT) paid.
Assessee, an Indian subsidiary of Mitsui Mining & Smelting Co. Ltd., Japan, had distributed dividends to its Japanese parent & paid DDT @16.61% u/s 115-O. As per Article 10 of India–Japan DTAA, t...
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