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Case Law Details

Case Name : Sennheiser Electronics India Private Limited Vs Circle – 4 (1) (ITAT Delhi)
Related Assessment Year : 2019-20
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Sennheiser Electronics India Private Limited Vs Circle – 4 (1) (ITAT Delhi)

Introduction: The recent appeal of Sennheiser Electronics India Private Limited against the order of the CIT(A), National Faceless Appeal Centre, Delhi, has shed light on the application of Section 115-O of the Income Tax Act concerning Dividend Distribution Tax (DDT). The central question revolves around the justification of not granting a refund of DDT for the Assessment Year 2019-20.

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