#Section 115BAB
Log in to FollowLatest Section 115BAB updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
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
Section 115BAB Concessional Tax Cannot Be Denied in Subsequent Year Once Validly Exercised: ITAT Delhi
Income Tax
Income Tax
Union Budget 2026-27 – Corporate Tax Wishlist
Income Tax
Income Tax
Section 143(1) Adjustment Cannot Deny 115BAB Concessional Rate
Income Tax
Income Tax
Interest-Free Loan Transfer Pricing Adjustment Invalid Without Any Profits
Income Tax
Income Tax
Concessional Section 115BAA Tax Rate Allowed Due to Timely Filing of Form 10-IC
Income Tax
Income Tax
CPC Cannot Deny Section 115BAB Tax Rate Without Hearing: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Allows Section 115BAB Tax Rate After CPC’s Wrong Denial of Manufacturer Status
Income Tax
Income Tax
No Business, No 115BAB: Pre-Operative Stage Can’t Trigger 115BAB Adjustments
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
Income Tax
Income Tax
No Need to Re-File Form 10-ID Annually for Sec 115BAB Tax Rate benefit: ITAT Kolkata
Income Tax
Income Tax
Claiming deduction u/s. 80IA not necessary for invocation of section 92BA: ITAT Hyderabad
Explore the latest Section 115BAB updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
