Failure to file form 10IC due to Non-appearance: ITAT Allows Concessional rate of tax u/s 115BAA of Income Tax Act [Read Order]
ITAT allowed concessional rate of tax under Section 115BAA of the Income Tax Act, 1961, due to non-appearance resulting in the failure to file Form 10IC
In a major ruling the Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) allowed concessional rate of tax under Section 115BAA of the Income Tax Act, 1961, due to non-appearance resulting in the failure to file Form 10IC. The assessee, a private company, filed its income tax return for the Assessment Year…
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