MAT - Income to be taxed u/s 115BAA or u/s 115JB - assessee has ...

Tax Dispute on Income u/ss 115BAA vs. 115JB Due to Late Form 10-IC Submission; Case Remanded.

May 18, 2023

Case Laws Income Tax AT

MAT - Income to be taxed u/s 115BAA or u/s 115JB - assessee has not uploaded Form 10-IC electronically before or at the time of filing of return of income within time period prescribed u/s 139(1) - the ground of appeal raised by the assessee is restored back to the file of assessing officer to consider the report in Form-10IC and allow relief to the assessee, if the assessee fulfil all other requisite condition as per law. - AT

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MAT - Income to be taxed u/s 115BAA or u/s 115JB - assessee has ...

Tax Dispute on Income u/ss 115BAA vs. 115JB Due to Late Form 10-IC Submission; Case Remanded.

May 18, 2023

Case Laws Income Tax AT

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