{"id":63516,"date":"2026-08-01T16:10:44","date_gmt":"2026-08-01T10:40:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/toyota-boshoku-automotive-india-p-ltd-v-dy-cit-2025-126-itr-298-174-taxmann-com-933-bang-trib-3\/"},"modified":"2026-08-01T16:10:44","modified_gmt":"2026-08-01T10:40:44","slug":"toyota-boshoku-automotive-india-p-ltd-v-dy-cit-2025-126-itr-298-174-taxmann-com-933-bang-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/toyota-boshoku-automotive-india-p-ltd-v-dy-cit-2025-126-itr-298-174-taxmann-com-933-bang-trib-3\/","title":{"rendered":"Toyota Boshoku Automotive India (P.) Ltd. v. Dy. CIT (2025) 126 ITR 298 \/ 174 taxmann.com 933 (Bang.)(Trib.)"},"content":{"rendered":"<p>The Tribunal directed the Assessing Officer to verify the challans and books of account evidencing payment of Dividend Distribution Tax and grant consequential credit along with recomputation of interest in accordance with law. (AY. 2020-21).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115P : Domestic companies-Tax on distributed profits-Interest-Dividend Distribution Tax-Credit-Matter remanded for verification.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63516","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gws","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63516","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63516"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63516\/revisions"}],"predecessor-version":[{"id":63517,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63516\/revisions\/63517"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}