under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income ... under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income
appellant and not allowing concessional rate of tax u/s. 115BBD of the
Act on the dividend received from Srilankan company when the same ... appellant and not allowing concessional rate of tax u/s. 115BBD of
the Act on the dividend received from Srilankan company when the
same
under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income ... under section 115A, 115AB, 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income
appreciating the fact that income from such
investment is taxable under section 115BBD of the Income-tax Act, 1961.
3 : 3 The Appellant submits that ... been submitted that the same is subject to tax u/s. 115BBD of
the Act. We find that principally we are in agreement with
foreign company, the
tax is payable by the domestic company under section 115BBD on
such dividend: or
Provided that the same amount of dividend shall
order, the Ld. representative submitted
that the Assessing Officer found that Section 115BBD of the
Income-tax Act, 1961 (in short
