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“DDT”

Special Rate ProvisionsSection 115-OSection 115-O499 judgments

The decision most relied on for DDT is Sesa Goa Ltd. v. JCIT (117 Taxmann.com 96), cited in 291 judgments on BharatTax.

Leading authorities on DDT

Sesa Goa Ltd. v. JCIT
117 Taxmann.com 96 · 2020 · High Court
291
citing judgments

Education cess paid on total income and dividend distribution tax are allowable deductions for income tax purposes.

Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT
120 Taxmann.com 338 · 2020 · High Court
52
citing judgments

The provisions of a Double Taxation Avoidance Agreement (DTAA) would prevail over the domestic law rate of Dividend Distribution Tax (DDT) under Section 115-O.

Union of India v. Tata Tea Co Ltd.
398 ITR 260 · 2017 · Supreme Court
38
citing judgments

Dividend Distribution Tax (DDT) is a tax on the profits of the domestic company, not on the shareholder. The Supreme Court's decision in Tata Tea Co. Ltd. did not address the precise nature of DDT as a tax on the company versus the shareholder.

Torrent India Pvt. Ltd. v. CIT
35 Taxmann.com 300 · 2013 · High Court
36
citing judgments

Excess Dividend Distribution Tax (DDT) paid by a company is refundable to the assessee, even though Section 115-O(4) states DDT is a final payment.

SIDBI v. CBDT
133 Taxmann.com 158 · 2021 · High Court
23
citing judgments

Dividend Distribution Tax (DDT) under section 115-O is a charge on the company's profits and not on the income in the hands of the shareholder, meaning it does not constitute double taxation and is not subject to Double Taxation Avoidance Agreements (DTAA).

Genpact India (P). Ltd. v. Dy. CIT
111 Taxmann.com 402 · 2019 · Supreme Court
11
citing judgments

An assessee can challenge tax liability arising from special charging provisions, such as Section 115QA, by filing a separate appeal under Section 246A. Dividend Distribution Tax (DDT), as an additional tax not linked to the computation of total income, must be appealed independently.

AMD Metplast (P.) Ltd. v. Dy. CIT
20 Taxmann.com 647 · 2012 · High Court
10
citing judgments

Commission paid to a Managing Director for services rendered is eligible for deduction under section 36(1)(ii) of the Income-tax Act, 1961, provided it is paid as per the terms of employment and not merely to avoid Dividend Distribution Tax (DDT).

Judgments citing DDT

Kalyani Maxion Wheels Private Limited, Pune vs. Assistant Commissioner of Income Tax, Circle 8, Pune

In the result, all the 4 appeals filed by the assessee are dismissed

ITA 1297/PUN/2025[2019-20]Status: DisposedITAT Pune08 Sept 2025AY 2019-20

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Ratnakar Bhimrao Shelake
Section 115

erred in not granting the benefit of Article 11 of the India-Germany Double Taxation Avoidance Agreement ('DTAA’) in determining the dividend distribution tax (‘DDT’) payable, without appreciating the fact that the dividend declared and paid by the Appellant to Maxion Wheels Holding GmbH, being tax on dividend income should ... above, the Appellant prays that the provisions of the tax treaty being more beneficial than the provisions of the Act, refund of excess DDT paid by it under section 115-O of the Act be granted. The Appellant craves leave to add to, alter, amend or withdraw

Kalyani Maxion Wheels Private Limited, Pune vs. Deputy Commissioner of Income Tax, Circle 8, Pune

In the result, all the 4 appeals filed by the assessee are dismissed

ITA 1296/PUN/2025[2017-18]Status: DisposedITAT Pune08 Sept 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Ratnakar Bhimrao Shelake
Section 115

erred in not granting the benefit of Article 11 of the India-Germany Double Taxation Avoidance Agreement ('DTAA’) in determining the dividend distribution tax (‘DDT’) payable, without appreciating the fact that the dividend declared and paid by the Appellant to Maxion Wheels Holding GmbH, being tax on dividend income should ... above, the Appellant prays that the provisions of the tax treaty being more beneficial than the provisions of the Act, refund of excess DDT paid by it under section 115-O of the Act be granted. The Appellant craves leave to add to, alter, amend or withdraw

Kalyani Maxion Wheels Private Limited, Pune vs. Deputy Commissioner of Income Tax, Circle 8, Pune

In the result, all the 4 appeals filed by the assessee are dismissed

ITA 1295/PUN/2025[2020-21]Status: DisposedITAT Pune08 Sept 2025AY 2020-21

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: Shri Siddhesh ChauguleFor Respondent: Shri Ratnakar Bhimrao Shelake
Section 115

erred in not granting the benefit of Article 11 of the India-Germany Double Taxation Avoidance Agreement ('DTAA’) in determining the dividend distribution tax (‘DDT’) payable, without appreciating the fact that the dividend declared and paid by the Appellant to Maxion Wheels Holding GmbH, being tax on dividend income should ... above, the Appellant prays that the provisions of the tax treaty being more beneficial than the provisions of the Act, refund of excess DDT paid by it under section 115-O of the Act be granted. The Appellant craves leave to add to, alter, amend or withdraw

JCIT(OSD) I/C. of DCIT -1(3)(1), Mumbai vs. Zt Systems India Private Limited, Mumbai

In the result, appeal of the revenue is dismissed as per our aforesaid observations

ITA 1729/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Aug 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.1729/Mum/2025 "नधा"रण वष" / Assessment Year :2016-17 The Jt. Commissioner Of Income Tax (Osd), I/C. Dcit-1(3)(1), Mumbai (M.H.)

For Appellant: Shri Ajit JainFor Respondent: Shri Aditya Rai, Sr. DR
Section 115Section 115ASection 143(3)Section 2(22)(a)Section 201Section 206C(7)Section 92C

Appellant as dividend paid by Appetent to its AE as per section 2(22)(a) of the Act and should be subjected to DDT in the hands of the Appellant in terms of the provisions of section 115A read with section 115-0 of the Act 6.4 Based ... premium as dividend paid by Appellant to its AE as per section 2(22)(a) of the Act and should be subjected to DDT in the hands of the Appellant in terms of the provisions of section 115A read with section 115- 0 of the Act 6.5 Without prejudice

ACIT Central Circle-05, New Delhi vs. Ve Commercial Vehicles Limited, New Delhi

Appeal of the Revenue is dismissed

ITA 1411/DEL/2023[2015-16]Status: DisposedITAT Delhi19 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 115Section 142(1)Section 143(2)Section 143(3)Section 250Section 35

facts and circumstances of the case and in law, the CIT(A) ought to have restricted the rate of dividend distribution tax (DDT) to 10% instead of 19.994% u/s 1150 of Income Tax Act on dividend of Rs.34,20,00,000 paid to Volvo Truck Corporation, Sweden and Aktiebolaget Volvo ... DTAA between India and Sweden. 2.1 That on the facts and circumstances of the case and in law, the rate of DDT on Dividend of Rs.34,20,00,000 paid to Volvo Truck Corporation, Sweden and Aktiebolaget Volvo, Sweden should be restricted to 5% after considering benefit of 'Most Favored

Ve Commercial Vehicles Ltd, New Delhi vs. DCIT, Central Circle 5, New Delhi

Appeal of the Revenue is dismissed

ITA 1101/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Aug 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 115Section 142(1)Section 143(2)Section 143(3)Section 250Section 35

facts and circumstances of the case and in law, the CIT(A) ought to have restricted the rate of dividend distribution tax (DDT) to 10% instead of 19.994% u/s 1150 of Income Tax Act on dividend of Rs.34,20,00,000 paid to Volvo Truck Corporation, Sweden and Aktiebolaget Volvo ... DTAA between India and Sweden. 2.1 That on the facts and circumstances of the case and in law, the rate of DDT on Dividend of Rs.34,20,00,000 paid to Volvo Truck Corporation, Sweden and Aktiebolaget Volvo, Sweden should be restricted to 5% after considering benefit of 'Most Favored

Ve Commercial Vehicles Ltd, New Delhi vs. DCIT, Central Circle-5, New Delhi

In the result, appeal of the Revenue is dismissed

ITA 1100/DEL/2023[2015-16]Status: DisposedITAT Delhi19 Aug 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 115Section 142(1)Section 143(2)Section 143(3)Section 250Section 35

facts and circumstances of the case and in law, the CIT(A) ought to have restricted the rate of dividend distribution tax (DDT) to 10% instead of 19.994% u/s 1150 of Income Tax Act on dividend of Rs.34,20,00,000 paid to Volvo Truck Corporation, Sweden and Aktiebolaget Volvo ... DTAA between India and Sweden. 2.1 That on the facts and circumstances of the case and in law, the rate of DDT on Dividend of Rs.34,20,00,000 paid to Volvo Truck Corporation, Sweden and Aktiebolaget Volvo, Sweden should be restricted to 5% after considering benefit of 'Most Favored

Manatec Electronics Private Ltd, Chennai vs. ITO, Corporate Ward 4(1), Chennai

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 83/CHNY/2025[2018-9]Status: DisposedITAT Chennai14 Aug 2025

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.83/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Manatec Electronics Private Vs. The Income Tax Officer, Limited, 19A, Abinav Kailash, Corporate Ward 4(1), Velachery Road, Little Mount, Chennai. Saidapet, Chennai 600 015. [Pan:Aafcm1685D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Sandhyaarthi, C.A. & Ms. Ranjini, C.A. ""थ" की ओर से/Respondent By : Ms. R. Anita, Addl.Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 14.08.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 14.11.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year 2018-19. 2. As Per Concise Grounds Of Appeal, Ground Nos. 1 & 2 Raised By The Assessee Is General In Nature & Requires No Adjudication.

For Appellant: Ms. Sandhyaarthi, C.A. &For Respondent: Ms. R. Anita, Addl.CIT
Section 142(1)Section 143(2)Section 35Section 37Section 37(1)

ground No. 8, the assessee has agitated that the ld. CIT(A) failed to adjudicate the issue relating to Dividend Distribution Tax (DDT) liability 6 I.T.A. No.83/Chny/25 and the ld. AR has submitted that the DDT liability was discharged by the assessee, but, however, incorrect assessment year

Universal Trading Company Limited, Kolkata vs. DCIT, Circle 5(1), Kolkata

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 223/KOL/2025[2012-13]Status: DisposedITAT Kolkata12 Aug 2025AY 2012-13

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 115Section 115JSection 154Section 237Section 244ASection 250

dividend assessable u/s 115-O read with 115-O(1A) was NIL and therefore the appellant ought to be granted credit/refund of the excess DDT of Rs. 22,38,770/- paid u/s 115-O of the Act. 3. For that the appellant craves leave to submit additional grounds and/or amend ... assessee in the return of income. However, while giving credit of MAT, the claim of refund was reduced by ₹17,338/- and the DDT (Dividend Distribution Tax) refund of ₹22,38,770/- was not allowed as the MAT credit for income-tax amount of ₹5,65,118/- only was allowed

Sony India Private Limited, New Delhi vs. ACIT, Circle-22(2), Delhi

ITA 2052/DEL/2022[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Nageshwar Rao, Advocate &For Respondent: Shri S.K. Jhadav, CIT-DR
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: H : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH

Sony India Private Limited, New Delhi vs. ACIT, Circle-22(2), Delhi

ITA 1688/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Aug 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Nageshwar Rao, Advocate &For Respondent: Shri S.K. Jhadav, CIT-DR
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: H : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH

Sony India Pvt. Ltd., New Delhi vs. ACIT Circle-24(1), New Delhi

ITA 9080/DEL/2019[2015-16]Status: DisposedITAT Delhi08 Aug 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Respondent: Shri S.K. Jhadav, CIT-DR
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: H : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH

Deputy Commissioner of Income Tax, Jaipur vs. Bharat Spun Pipe and Construction Company, Jaipur

In the result the appeal of the revenue in ITA no

ITA 360/JPR/2025[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Ms. Alka Gautam, (CIT) (V.C.)
Section 144BSection 147Section 148Section 148ASection 153C

taxed in terms of Section 115-O of the Act. 13 14. As is plainly evident from a reading of that provision, DDT is liable to be paid by the company which declares, distributes or pays the same. The petitioner herein was merely the recipient of the interest income

Dow Chemical International, Mumbai vs. Addl /Joint/Dy. /Asstt Comm of Income Tax /ITO, Mumbai

The appeal is dismissed as withdrawn

ITA 1940/MUM/2021[2016-17]Status: DisposedITAT Mumbai31 Jul 2025AY 2016-17

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri, Accou Ntant Member आयकर अपील सुं./Ita No. 1940/Mum/2021 (नििाारण वर्ा / Assessment Year: 2016-17) Dow Chemical V/S. The Dcit/Acit, Ward International Private बिाम 14(1)(2), Mumbai Limited The Godrej It Park, P2, 1St Additional/Joint/Deputy Floor, Block B, 02 Lbs /Assistant Commissioner Of Road, Godrej Business Income Tax/Income District Phirojshanagar, Tax Officer, National Vikhroli (W), Mumbai E-Assessment Centre, Delhi 400079 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacd4467B Appellant/अपीलार्थी .. Respondent/प्रनिवादी निर्ााररती की ओर से /Assessee By: Shri Hitesh Thakkar राजस्व की ओर से /Revenue By: Shri Bhagirath Ramawat Sr Dr

For Appellant: Shri Hitesh ThakkarFor Respondent: Shri Bhagirath Ramawat SR DR
Section 143(3)Section 144C(13)Section 153Section 92C

been allocated using appropriate allocation keys and that the transaction is at arm's length. CORPORATE TAX GROUNDS Credit for Dividend Distribution Tax (DDT) 19. erred in not granting credit for DDT of Rs 7,10,84,832 paid by the assessee. Interest under section 115P 20. erred in charging ... directed to allow deduction under section 37(1) of the Act in respect of education cess paid during the year on income- tax and DDT Taxation of DDT 22. erred in not appreciating that dividend paid/ distributed to non-resident shareholder namely Dow Corning Enterprise LLC (a tax resident

Guala Closures (India) Pvt. Ltd., Panaji vs. The Income Tax Officer, Ward-1(1), Panaji.

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

ITA 62/PAN/2017[2012-13]Status: DisposedITAT Panaji29 Jul 2025AY 2012-13

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A.No.62/Pan/2017 (A.Y.2012-13 ) Guala Closures(India) Vs. I T O Ward1(1), Private Limited, Aaykar Bhavan, D-1, Seasa Ghor, Edc, Patto, 20,Edc Complex, Panjim-403001. Patto, Goa. Panaji-403001, Goa Pan/Gir No.:Aaacg4447J Appellant .. Respondent

For Appellant: Shri.Nirajsheth. ARFor Respondent: Shri.Satish M .CIT DR
Section 115Section 143(3)Section 144C(5)

secondary and higher education cess payable for the year under consideration while computing the total income. (ii) To restrict the Dividend Distribution Tax (DDT) prescribed under the India-Netherlands tax treaty read with protocol to tax treaty and the excess DDT paid should be refunded along with the interest ... ground of appeal (ii) raised by the assesse for applicability of Dividend IT(TP)A No. 67/PAN/2017 Guala Closures (India) Private Limited. Distribution Tax (DDT) tax rate @10% under the India-Netherlands tax treaty read with protocol treaty and the excess DDT paid should be refunded along with the interest

Indian Oil Petronas Pvt. Ltd., Kolkata vs. DCIT, Cir-11(1), Kolkata.

In the result, both the appeals of the assessee are dismissed

ITA 590/KOL/2024[2018-19]Status: DisposedITAT Kolkata29 Jul 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: S/Shri N.S. Saini, &For Respondent: Shri Manoj Kumar Pati, DR
Section 115Section 115O

dividend paid to Petroleum Nasional Berhad a tax resident company of Malysia of ₹40,20,00,000/- and paid dividend distribution tax (in short DDT) @20.3576% amounting to ₹16.36,75,482/- u/s 115O of the Act. the assessee during the assessment proceedings submitted before the ld. AO that ... DTAA between government of India and Government of Malysia tax payable on DDT cannot exceed 5% by relying on the decision of the co-ordinate bench in case of Giesecke &Devrient (India) Pvt. Ltd. (2020) 20 ITR (Trib)-OL 654 (ITAT Delhi). During this impugned assessment year, the assessee claimed

Indian Oil Petronas Pvt Ltd., Kolkata vs. DCIT, Cir-11(1), Kolkata.

In the result, both the appeals of the assessee are dismissed

ITA 589/KOL/2024[2017-18]Status: DisposedITAT Kolkata29 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: S/Shri N.S. Saini, &For Respondent: Shri Manoj Kumar Pati, DR
Section 115Section 115O

dividend paid to Petroleum Nasional Berhad a tax resident company of Malysia of ₹40,20,00,000/- and paid dividend distribution tax (in short DDT) @20.3576% amounting to ₹16.36,75,482/- u/s 115O of the Act. the assessee during the assessment proceedings submitted before the ld. AO that ... DTAA between government of India and Government of Malysia tax payable on DDT cannot exceed 5% by relying on the decision of the co-ordinate bench in case of Giesecke &Devrient (India) Pvt. Ltd. (2020) 20 ITR (Trib)-OL 654 (ITAT Delhi). During this impugned assessment year, the assessee claimed

M/S. Bata India Ltd., Kolkata vs. DDIT, CPC, Bengaluru

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1073/KOL/2025[2020-2021]Status: DisposedITAT Kolkata25 Jul 2025AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115Section 115PSection 143Section 143(1)Section 143(3)Section 144BSection 144C(3)Section 250

quashed. 3. For that in view of the facts and in the circumstances, the AO is wholly unjustified in giving credit of DDT only in respect of payment of Rs.7,76,75,927/- made and not giving credit in respect of Rs.8,74,44,172/- paid and as such ... circumstances, the AO is wholly unjustified in raising undue demand of Rs. 11,19,28,525/- by not giving due credit of DDT and charging interest u/s. 115P on such alleged shortfall and in view of the facts and in the circumstances he may kindly be directed to delete

Sai Jankalyan Education Sanstha, Mumbai vs. ITO Exem Ward 2(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 3397/MUM/2025[2023-24]Status: DisposedITAT Mumbai25 Jul 2025AY 2023-24

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Shri Haridas Bhat, A/RFor Respondent: Shri Swapnil Choudhary, Sr. D/R
Section 10Section 11Section 11(2)Section 115BSection 12ASection 143Section 143(1)Section 143(3)

| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON

M/S. Laxmi Organic Industries Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(2)(1), Mumbai

ITA 4782/MUM/2024[2020-21]Status: DisposedITAT Mumbai25 Jul 2025AY 2020-21

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Percy Pardiwala, Sr. Advocate andFor Respondent: Ms. Neena Jeph, CIT DR
Section 144C(5)Section 80I

facts and in the circumstances of the case and in law, the learned Assessing Officer erred in not allowing credit for Dividend Distribution Tax ("DDT") paid despite specific request being made during the course of assessment proceedings.” 3. Assessee has raised both legal issues as well as issues