Indian Supreme Court Agrees to Hear Tax Authority Challenge of High Court Judgment that Dividend Distribution Tax May be Limited by Tax Treaties

India's Supreme Court has scheduled an expedited hearing on 13 May 2026 to consider the Income Tax Department's appeal of the 2025 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 …