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 ...
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, ...