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        Case ID :
        Income Tax

        Application u/s 119(2)(b) for condoning delay, if any, in filing...

        Court Quashes CBDT Order for Procedural Errors; Mandates Reconsideration of 15% Tax Rate Application Delay.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Application u/s 119(2)(b) for condoning delay, if any, in filing Form 10-ID to avail the beneficial rate of tax of 15% u/s 115BAB - Validity of order of CBDT rejecting the application u/s 119(2)(b) - FDI investment approval from China - Beneficial rate of tax of 15% u/s 115BAB - The High court identified procedural irregularities, including the absence of the Member's signature and non-disclosure of field reports, which undermined the validity of the order. Consequently, the court quashed the order and directed the CBDT to provide all relevant documents to the petitioner for reconsideration.
                                Note: It is a system-generated summary and is for quick reference only.
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