Levy of income tax - Applying the concessional rate of tax @ 22% ...

November 28, 2022

Case Laws Income Tax AT

Levy of income tax - Applying the concessional rate of tax @ 22% u/s 115BAA - assessee did not file Form 10–IC before the due date of filing the return of income - no infirmity in the impugned order passed by the learned CIT(A) on this issue - AT

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Levy of income tax - Applying the concessional rate of tax @ 22% ...

November 28, 2022

Case Laws Income Tax AT

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Denial of benefit of lower rate of tax @ of 22% u/s 115BAA - failure to file Form 10-IC - Petition directed to approach CBDT for condonation of delay - HC

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