The assessee filed its return of income and claimed refund of excess DDT paid on dividend distributed. The assessee claimed that as the DDT represents tax on dividend income, the assessee should be granted the benefit of article 11 of the India-Italy Double Tax Avoidance Agreement (India-Italy DTAA) and that the dividend declared and paid by the assessee to Piaggio & C.S.p.A., Italy, being tax on dividend income should be liable to tax at the rate prescribed in the India-Italy DTAA. Consequently, excess tax (DDT) paid by the assessee should be refunded. The Assessing Officer rejected the claim of the assessee for refund of excess DDT.CIT(A) affirmed the order of the AO. On appeal the Tribunal held that  the DDT is a charge to tax on profits of company and not a charge in hands of shareholder or tax paid on behalf of shareholder by domestic company, and therefore, DTAA does not get triggered at all when a domestic company pays DDT under section 115-O. However, wherever contracting states to a tax treaty intend to extend treaty protection to domestic company paying dividend distribution tax, only then, domestic company can claim benefit of DTAA. Following the special Bench in Dy.CIT v. Total Oil India (P)Ltd (2023) 149 taxmann.com 332 (SB) (Mum)(Trib) order of CIT(A) is affirmed.    (AY. 2016-17)