under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income ... under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income-tax Act, “advance
year against the dividend income
received from specified foreign companies u/s. 115BBD of the Act is neither
erroneous nor prejudicial to the interest ... taxing the foreign dividend income at
the specified rate as per section 115BBD of the Act inasmuch as in the absence of
any positive income
allowing the adjustment of current year
losses with income under section 115BBD of the Income tax Act, 1961
[hereinafter referred ... opinion that since the assessee has declared income
u/s 115BBD of the Act and calculated the tax at special rate of 15%,
therefore
under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income ... under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income-tax Act, “advance
foreign company, the tax is payable by the
domestic company under section 115BBD on such dividend:
Provided that the same amount of dividend shall
assessed the income of the
assessee from specified foreign company u/s.115BBD of the Act at
Rs.1523
