ddt(dividend distribution tax)

Dude as a company you can't transfer ur profits to shareholders free of cost without paying any taxes on it because every penny earned by a company is taxable without any basic exemption limit.
now owing to 10(34) which exempts dividend in the hands of shareholders the govt was left with only one choice & that was to tax company when it distributes dividend on a gross basis that's why concept of DDT came :) hope it helped

but sir profit earned by company is already taxed once @ 30%. now why to pay tax again on taking home our own profits which are already taxed.
isnt this double taxation?