Rate of tax : Where assessee filed revision application under section 264 seeking benefit of concessional rate of tax on dividend distributed to its foreign holding company , Pr CIT was not justified in rejecting revision application on ground that assessee could have filed a revised return or an appeal under section 248 – Dun & Bradstreet Technologies & Data Services (P.) Ltd. v. Principal Commissioner of Income-tax – [2024] 158 taxmann.com 462 (Madras