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Case Law Details

Case Name : V M Procon Pvt Ltd Vs Assistant Director of Income Tax & Anr. (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 9707 of 2024
Date of Judgement/Order : 23/08/2024
Related Assessment Year :
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V M Procon Pvt Ltd Vs Assistant Director of Income Tax & Anr. (Gujarat High Court)

Gujarat High Court held that denial of benefit of lower rate of tax u/s. 115BAA of the Income Tax Act on technical ground of mere delay in filing of Form 10-IC unjustified as all the other conditions duly satisfied.

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