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Case Law Details

Case Name : Concentrix Daksh Services India Pvt. Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 2552/Del/2023
Date of Judgement/Order : 20/09/2023
Related Assessment Year : 2021-22
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Concentrix Daksh Services India Pvt. Ltd. Vs ACIT (ITAT Delhi)

Form 10IC is required to be filed only in the first year wherein concessional rate of taxes was opted for the first time by an assessee and Concessional rate of tax under section 115BAA of the Income-tax Act, 1961 cannot be denied on the ground that assessee had not filed fresh form 10IC

Introduction: The Concentrix Daksh Services India Pvt. Ltd. vs. ACIT case, heard by the Income Tax Appellat

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