The Delhi Branch of the Indian Income Tax Appellate Tribunal issued an order on 13 October 2020 regarding whether India's dividend distribution tax (DDT) may be limited by the dividend withholding tax provisions of the tax treaty with Germany.
The case involved Giesecke & Devrient (G&D) India, a wholly owned subsidiary of G&D GmbH, based in Germany. While the original case concerned various issues, the key issue of the Tribunal order concerns G&D India's appeal on additional…