#Section 115BAA
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109 articlesIncome Tax
Income Tax
ITAT Upholds Section 115BAA Option via Revised Return, Allows Loss Set-Off
Income Tax
Income Tax
Nagpur ITAT Confirms 115BAA Relief – Delay in Form 10-IC Filing Condoned
Income Tax
Income Tax
Claim of concessional rate u/s. 115BAA to be reconsidered as Form 10-IC filed before 30.06.2022
Income Tax
Income Tax
Delayed Filing of Form 10-IC – Substantive Right vs. Procedural Lapse
Income Tax
Income Tax
Form 10-IC Filing Delay is Procedural – ITAT Allows Concessional 22% Tax
Income Tax
Income Tax
Old vs New Regime Dispute Ends – CBDT Circular & CPC Rectification Resolve 115BAA Claim
Income Tax
Income Tax
ITAT Restores 115BAA Concessional Tax Claim Despite Minor Form 10-IC Delay
Income Tax
Income Tax
List of deductions allowed under New Tax Regime for AY 2025-2026
Income Tax
Income Tax
Concessional tax benefit u/s. 115BAB denied due to belated filing of Form 10ID
Income Tax
Income Tax
Delay in filing Form 10-IC condoned as genuine hardship shown: Allahabad HC
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Income Tax
CSR Deduction u/s 80G Valid, Section 263 Order Quashed: ITAT Mumbai
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Income Tax
Delay in filing Form 10-IC not condoned as option of lower taxation u/s. 115BAA not selected in return
Income Tax
Income Tax
Section 40(a)(ia) Disallowance Unwarranted: Section 194C TDS Not Applicable to EDC Payments
Income Tax
Income Tax
