Case Law Details
Case Name : Bholanath Precision Engineering Pvt. Ltd. Vs CIT (A) (ITAT Mumbai)
Related Assessment Year : 2020-21
Courts :
All ITAT ITAT Mumbai
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Bholanath Precision Engineering Pvt. Ltd. Vs CIT (A) (ITAT Mumbai)
Section 115BAA was introduced in the Act by Taxation Laws (Amendment) Act, 2019, with effect from 01/04/2020, for the purpose of granting benefit of reduced corporate tax rate for the domestic companies. In order to avail the benefit, such companies will have to exercise the option in the prescribed manner on or before the due date specified under section 139(1) for furnishing the return of income for any previous year relevant to the assessment year commencing on or after 1st day of April 2020. As per Rule 21AE of the Income T...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.
One Comment
Cancel reply
Any one aware whether any further appeal is preferred by assessee against the order of ITAT?