Benefit of concessional rate of tax u/s 115BAA – Assessee has to file Form No. 10IC once only
September 27, 2023
Income Tax, ITAT
Benefit of concessional rate of tax u/s 115BAA can not be denied on the premise that assessee has to file Form No. 10IC for each assessment year ABCAUS Case Law Citation:ABCAUS 3807 (2023) (09) ITAT In the instant case, the assessee had challenged the order passed by the …