Dividend Distribution Tax not dependent on eventual taxability of dividend income

The Tata Power Company Limited Vs ACIT

[ITA No. 4497/M/2008

Dated- 9 September 2011

(AY: 2001- 02)]

The Tribunal ruled in the Tax Authority’s favor and held that the Taxpayer was not entitled to refund of Dividend Distribution Tax ( DDT)  for the following reasons:

• The Tribunal reiterated that the incidence

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