Dy Cit 11 (3)(1), Mumbai vs Total Oil India Pvt Ltd., Mumbai on 20 April, 2023 Further, the Finance Act, 2016 introduced new section i.e. section 115BBDA , which levies additional tax @10% on dividends received by certain category Income Tax Appellate Tribunal - Mumbai Cites 110 - Cited by 3 - G S Pannu - Full Document