INTERACTIVE TELEVISION PRIVATE LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX - CIRCLE 16(1), MUMBAI

ITA 4862/MUM/2026Status: DisposedITAT Mumbai13 August 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the Bombay High Court's ruling that DTAA rates prevail if lower than Section 115-O rates. However, due to the pending SLP in the Supreme Court, the Tribunal decided to set aside the order and restore the issue for fresh adjudication pending the Supreme Court's decision.

What were the facts?

The assessee paid dividend to a non-resident shareholder and paid DDT at the rate prescribed under Section 115-O of the Income Tax Act. The assessee later claimed that the beneficial DTAA rate should apply. The AO and the first appellate authority rejected this claim.

What were the issues?

Whether the dividend distribution tax (DDT) rate should be governed by the domestic law (Section 115-O) or the beneficial rate provided in a Double Taxation Avoidance Agreement (DTAA).

Which sections of the Income-tax Act were involved?

Section 115-O

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI MAKARAND V. MAHADEOKAR

For Appellant: Shri Nikhil Tiwari
For Respondent: Shri Anjay Soneji, Sr. DR
Hearing: 24.07.2026

Per Saktijit Dey, Vice President:

Captioned appeal by the assessee arises out of order dated 20.02.2026 passed by National Faceless Appeal Centre (‘NFAC’ for short), Delhi for the assessment year (A.Y.

for short) 2020-21. 2. As could be seen from the grounds raised, the solitary issue for consideration is regarding the applicable rate on dividend distribution tax (DDT). It is the case of the assessee that the applicable rate of tax on DDT should be as per the beneficial tax rate

provided under relevant DTAA, rather than, the rate of tax provided u/s. 115-O of the Act.

3.

Briefly, the facts are, the assessee is a resident corporate entity. In the ye

The order continues below.

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