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 that had rejected treaty-rate limitations for DDT on dividends paid by an Indian company to its UK par…