Form 10IE Directory Not Mandatory: ITAT Allows New Income Tax Regime benefit

Akshay Devendra Birari Vs DCIT (ITAT Pune) 

The case of Akshay Devendra Birari Vs DCIT (ITAT Pune) revolves around the applicability of the new income tax regime introduced in A.Y. 2023-24. Mr. Birari, an individual taxpayer, challenged the denial of benefits under the new tax regime due to procedural lapses regarding Form No.10

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