INCOME TAX : Where question of Dividend Distribution Tax being a tax on dividend or otherwise and lower rate of 10 per cent in respect of DDT payable to non-resident shareholder was not pending before Income Tax Authority on date of filing application, and bar in terms of clause (i) to proviso to section 245R(2) was not found to be attracted, application was to be admitted in terms of section 245R(2)INCOME TAX : Where question of Dividend Distribution Tax being a tax on dividend or otherwise and lower rate of 10 per cent in respect of DDT payable to non-resident shareholder was not pending before Income Tax Authority on date of filing application, and bar in terms of clause (i) to proviso to section 245R(2) was not found to be attracted, application was to be admitted in terms of section 245R(2)www.taxmann.com Latest Case LawsRead More
