Case Law Details
Case Name : Giesecke & Devrient [India] Pvt Ltd. Vs Add. CIT (ITAT Delhi)
Appeal Number : ITA No. 7075/DEL/2017
Date of Judgement/Order : 13/10/2020
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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Giesecke & Devrient [India] Pvt Ltd. Vs ACIT (ITAT Delhi)
To recapitulate, the DDT is levy on the dividend distributed by the payer company, being an additional tax is covered by the definition of ‘Tax’ as defined u/s 2(43) of the Act which is covered by the charging sect
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