PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
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The HC allowed the assessee to file Form 10IC before the AO to claim benefit u/s 115BAA. Despite not filing Form 10IC along with the return, the assessee's conduct showed intention to opt for taxation u/s 115BAA. The HC considered the inadvertent procedural error due to Covid-19 pandemic and difficulties in uploading the form. The AO was directed to permit filing Form 10IC and consider granting relief if other conditions are met.
The HC allowed the assessee to file Form 10IC before the AO to claim benefit u/s 115BAA. Despite not filing Form 10IC along with the return, the assessee's conduct showed intention to opt for taxation u/s 115BAA. The HC considered the inadvertent procedural error due to Covid-19 pandemic and difficulties in uploading the form. The AO was directed to permit filing Form 10IC and consider granting relief if other conditions are met.
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