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HomeDirect TaxProcedural Lapse Should Not Deny Concessional Tax Regime: ITAT Directs Condonation of...

Procedural Lapse Should Not Deny Concessional Tax Regime: ITAT Directs Condonation of Delay in Filing Form 10IC 

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By Mariya Paliwala
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The Delhi Bench of Income Tax Appellate Tribunal has directed the Principal Commissioner of Income Tax (PCIT) to condone the delay in filing Form 10IC by enabling the assessee to avail the concessional corporate tax regime under Section 115BAA of the Income Tax Act, 1961. The bench of Madhumita Roy (Judicial Member) and Naveen Chandra,…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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