Indian Tax Authority Challenges High Court Judgment that Dividend Distribution Tax May be Limited by Tax Treaties

The Indian Income Tax Department filed a special leave petition in the Supreme Court on 30 January 2026, appealing a recent High Court judgment that the rate of Dividend Distribution Tax (DDT) may be limited by tax treaties. As previously reported, the Bombay High Court (Goa Bench) issued a judgment on 28 November 2025, allowing a tax appeal challenging a Board for Advance Rulings decision th…