#Section 115BAA
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109 articlesIncome Tax
Income Tax
Special Tax Regimes: Individuals, HUF, AOP, BOI, AJP, Companies & Co-operatives
Income Tax
Income Tax
Section 115BAA, Income Tax Act, 1961
Income Tax
Income Tax
Concessional 22% Corporate Tax Rate Cannot Be Denied for Procedural Lapse: Rajasthan HC
Income Tax
Income Tax
ITAT Rejects MAT Addition as Company Validly Opted for Section 115BAA Concessional taxation
Income Tax
Income Tax
ITAT Quashes Section 143(1) Adjustment as No Prior Notice Issued
Income Tax
Income Tax
ITAT Hyderabad: Section 115BAA Benefit Cannot Be Denied on Technicalities; MAT Not Applicable Once Option Validly Exercised
Income Tax
Income Tax
Revised ITR u/s 139(5) was allowed only for errors in the original return
Income Tax
Income Tax
Concessional Section 115BAA Tax Benefit allowable Despite Delay in Filing Form 10-IC
Income Tax
Income Tax
Condonation Denial Invalid as CBDT Circular Cannot Be Applied Restrictively: Delhi HC
Income Tax
Income Tax
New Tax Regime Provisions for Domestic Companies under Income-tax Act, 2025
Income Tax
Income Tax
Revision u/s. 263 not sustained as possible alternative view taken by AO
Income Tax
Income Tax
Section 115BAA Benefit Cannot Be Denied for Procedural Lapse – Form 10IC Filed Later Valid, Matter Restored
Income Tax
Income Tax
Concessional Tax Rate Allowed Despite Delay in Form 10-IC Filing as Procedural Lapse
Income Tax
Income Tax
