{"id":62990,"date":"2026-07-30T16:26:34","date_gmt":"2026-07-30T10:56:34","guid":{"rendered":"https:\/\/itatonline.org\/digest\/schaeffler-india-ltd-v-asst-cit-2025-131-itr-237-ahd-trib\/"},"modified":"2026-07-30T16:26:34","modified_gmt":"2026-07-30T10:56:34","slug":"schaeffler-india-ltd-v-asst-cit-2025-131-itr-237-ahd-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/schaeffler-india-ltd-v-asst-cit-2025-131-itr-237-ahd-trib\/","title":{"rendered":"Schaeffler India Ltd. v. Asst. CIT (2025) 131 ITR 237 (Ahd.)(Trib)"},"content":{"rendered":"<p class=\"font-claude-response-body\" style=\"margin: 0in;margin-bottom: .0001pt;text-align: justify;line-height: 150%\"><span lang=\"EN-IN\" style=\"font-family: &#039;Verdana&#039;,sans-serif\">Held that the DTAA does not apply to DDT paid by a domestic company under section 115-O unless the contracting States specifically extend treaty protection to such company, and hence the tax was rightly levied at the rate under section 115-O.(AY. 2010-11 to 2014-15)<b><\/b><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115-O: Company-Dividend distribution tax-Payment of dividend to non-resident shareholder-Dividend distribution tax payable by company at rate under section 115-O, not at rate applicable to non-resident shareholder under Double Taxation Avoidance Agreement, unless contracting States by specific provision extend treaty protection to domestic company. [S. 90]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62990","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gnY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62990","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62990"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62990\/revisions"}],"predecessor-version":[{"id":62991,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62990\/revisions\/62991"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}