The Rajasthan High Court held that the benefit of Section 115BAA could not be denied when Form 10-IC was filed within the period permitted under CBDT Circulars. The Court ruled that procedural delay ...
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Taxpayers denied new tax regime benefits for not filing Form 10IC; get relief from ITAT Mumbai for this reason
On October 31, 2025, the Mumbai bench of the Income Tax Aappellate Tribunal (ITAT) ruled that a taxpayer’s claims under the new tax regime could not be rejected due to a delay in filing the Form 10IC, ...
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