Income Tax | Non-Filing of Form 10-IC Not Fatal to Section 115BAA Concessional Tax Claim: ITAT Kolkata

ITAT Kolkata restores Section 115BAA claim to AO, holding delayed Form 10-IC can be considered where assessee otherwise fulfils statutory conditions. The post Non-Filing of Form 10-IC Not Fatal to Section 115BAA Concessional Tax Claim: ITAT Kolkata appeared first on TaxGuru .