Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Condonation of delay - There cannot be presumption of deliberate delay on account of culpable negligence or mala fide. But reasons of delay explained must be acceptable to law. - AT
Condonation of delay - There cannot be presumption of deliberate delay on account of culpable negligence or mala fide. But reasons of delay explained must be acceptable to law. - AT
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