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The document also records proceedings regarding a Petition for Special Leave to Appeal (C) No. 7546/2026 involving The Joint Commissioner of Income Tax and M/s. Colorcon Asia Pvt. Ltd. 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Ltd., for admission.",{"name":119,"@type":110,"acceptedAnswer":120},"What substantial questions of law are framed in the order?",{"text":121,"@type":113},"The questions address whether tax under Section 115-O and Dividend Distribution Tax (DDT) are in the nature of tax on distributed profits or dividend, whether DDT can be levied at a higher treaty rate, and whether DDT is governed by the UK DTAA.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},514357,1792656891,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":34,"category_name":35,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":81,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},8796095462418,"https://ap-avatar.wpscdn.com/avatar/80000253c1241d02b47?x-image-process=image/resize,m_fixed,w_180,h_180&k=1778826106357471780","HIGH COURT OF JHARKHAND, RANCHI  \nINDEX  \n(DAILY Cause List Dated 12/08/2026)  \n\n| SL. | Time | Court\u003Cbr>No. | Benches | Page No. | Total\u003Cbr>Pages |\n| --- | --- | --- | --- | --- | --- |\n| 0. |  |  | NOTICE | 2-18 | 17 |\n| 1. | 10:30 AM | 01 | HON'BLE THE CHIEF JUSTICE, HON'BLE MR.JUSTICE RAJESH SHANKAR | 19-37 | 19 |\n| 2. | 10:30 AM | 03 | HON'BLE MR.JUSTICE SUJIT NARAYAN PRASAD | 38-57 | 20 |\n| 3. | 10:30 AM | 04 | HON'BLE MR.JUSTICE RONGON MUKHOPADHYAY, HON'BLE MR. JUSTICE ARUN KUMAR RAI | 58-68 | 11 |\n| 4. | 01:00 PM | 04 | HON'BLE MR.JUSTICE RONGON MUKHOPADHYAY, HON'BLE MR. JUSTICE PRADEEP KUMAR SRIVASTAVA | 69-69 | 1 |\n| 5. | AFTER THE DIVISION BENCH | 04 | HON'BLE MR.JUSTICE RONGON MUKHOPADHYAY | 70-75 | 6 |\n| 6. | 10:30 AM | 06 | SRI ANANDA SEN, J. | 76-84 | 9 |\n| 7. | 10:30 AM | 09 | HON'BLE MR. JUSTICE ANIL KUMAR CHOUDHARY | 85-109 | 25 |\n| 8. | 10:30 AM | 24 | HON'BLE MR. JUSTICE RAJESH KUMAR | 110-114 | 5 |\n| 9. | 10:30 AM | 11 | HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY | 115-118 | 4 |\n| 10. | 02:15 PM | 11 | HON'BLE MRS. JUSTICE ANUBHA RAWAT CHOUDHARY | 119-123 | 5 |\n| 11. | 10:30 AM | 13 | HON'BLE MR. JUSTICE SANJAY KUMAR DWIVEDI | 124-129 | 6 |\n| 12. | 02:15 PM | 13 | HON'BLE MR. JUSTICE SANJAY KUMAR DWIVEDI | 130-139 | 10 |\n| 13. | 10:30 AM | 14 | HON'BLE MR. JUSTICE DEEPAK ROSHAN | 140-162 | 23 |\n| 14. | 10:30 AM | 19 | HON'BLE MR. JUSTICE SANJAY PRASAD | 163-178 | 16 |\n| 15. | 10:30 AM | 20 | HON'BLE MR. JUSTICE PRADEEP KUMAR SRIVASTAVA | 179-182 | 4 |\n\nITEM NO .21 COURT NO .14 SECTION IX  \nS U P R E M E C O U R T O F I N D I A  \nRECORD OF PROCEEDINGS  \nPetition for Special Leave to Appeal (C) No .7546/2026  \n[Arising out of impugned final judgment and order dated 28-11-2025 in TA No . 5/2024 passed by the High Court of Judicature at Bombay at Goa]  \nTHE JOINT COMMISSIONER OF INCOME TAX, PANJI & ORS .  \nVERSUS  \nM/S . COLORCON ASIA PVT . LTD .  \nPetitioner(s)  \nRespondent(s)  \nFOR ADMISSION  \nDate : 13-05-2026 This matter was called on for hearing today.  \nCORAM :  \nHON'BLE MR . JUSTICE MANOJ MISRA  \nHON'BLE MR . JUSTICE MANMOHAN  \nFor Petitioner(s) :Mr . N Venkataraman, A.S .G .  \nMr . Sudarshan Lamba, AOR  \nMr . Amit Sharma B, Adv .  \nMr . Prashant Singh Ii, Adv .  \nMr . Amit Sharma V, Adv .  \nMr . Aman Jha, Adv .  \nMr . Nikhil Aradhe, Adv .  \nFor Respondent(s) :Mr . Porus Kaka, Sr . Adv .  \nMr . Manish Kanth, Adv .  \nMr . Ashok Mathur, AOR  \nMs . Shradha Zutshi, Adv .  \nMr . V Sridharan, Sr . Adv .  \nMs . Charanya Lakshmikumaran, AOR  \nMs . Nitum Jain, Adv .  \nMs . Neha Choudhary, Adv .  \nMr . L Badri Narayanan, Adv .  \nMr . Swastik Mishra, Adv .  \nMs . Medha Sinha, Adv .  \nMr . Atrey Gc, Adv .  \nMr . Rajiv Shakdher, Sr . Adv .  \nMr . Mukesh Butani, Adv .  \nMr . Shankey Agrawal, AOR  \nMs . Seema Kejriwal, Adv .  \nMr . Harsh Shukla, Adv .  \n1  \nNOTICE | Page 2 of 182  \nMr . Karan Khetani, Adv .  \nMr . Jonathan Ivan Rajan, Adv .  \nMr . Niyas Valiyathodi, Adv .  \nMs . Shruti Agarwal, Adv .  \nMr . Siddharth Agrawal, Adv .  \nMs . Mansi Mathur, Adv .  \nUPON hearing the counsel the Court made the following  \nO R D E R  \nThe following substantial questions of law arise for consideration in the present special leave petition:  \ni. Whether tax under Section 115-O on any amount declared, distributed or paid by a company by way of dividend chargeable to additional income tax is in the nature of taxon distributed profits or tax on dividend?  \nii. Whether Dividend Distribution Tax (DDT) paid by the respondent company on amounts declared, distributed and paid as dividend [as defined under the India-UK Double Taxation Avoidance Agreement (DTAA) and the Income Tax] toa resident of UK can be levied at a rate higher than permitted under the treaty; and  \niii. Whether DDT being an income tax or an identical and/ or substantially similar tax is governed by UK DTAA .  \nIt has been brought to our notice that the correctness of the decision impugned in this special leave petition has been doubted by a coordinate bench of the B","cbCaijStIZ9ddMpE","https://ap.wps.com/l/cbCaijStIZ9ddMpE","pdf",3488185,182,"English","# INDEX\n## Daily Cause List Dated 12/08/2026\n# RECORD OF PROCEEDINGS\n## Petition for Special Leave to Appeal (C) No. 7546/2026\n## Substantial Questions of Law for Consideration\n## Reference to Larger Bench and Intervention Applications","[{\"question\":\"What is the document’s purpose and date?\",\"answer\":\"It provides the daily cause list for the High Court of Jharkhand, Ranchi, dated 12/08/2026, followed by recorded proceedings for the listed matter.\"},{\"question\":\"Which case is reflected in the record of proceedings?\",\"answer\":\"The record concerns a Petition for Special Leave to Appeal (C) No. 7546/2026, filed by The Joint Commissioner of Income Tax, Panji and others versus M/s. Colorcon Asia Pvt. Ltd., for admission.\"},{\"question\":\"What substantial questions of law are framed in the order?\",\"answer\":\"The questions address whether tax under Section 115-O and Dividend Distribution Tax (DDT) are in the nature of tax on distributed profits or dividend, whether DDT can be levied at a higher treaty rate, and whether DDT is governed by the UK DTAA.\"}]","DAILY_CAUSELIST_12082026 - High Court of Jharkhand Daily Cause List Dated 12/08/2026 | PDF",1791298808,459]