https://www.taxtmi.com/caselaws?id=256775 The assessee was held to fall within the special concessional tax regime under Section 115E read with Chapter XII-A of the Income-tax Act because the statutory scheme in Sections 115E, 115H, 115C(e) and the resident-status definition in Section 6(6)(a) supported that entitlement on the facts. The court followed its earlier ruling for the same assessee in prior assessment years and treated the later filing position as not defeating the substantive benefit already recognised. The separately framed second question was not examined because it was wrongly framed and did not arise from the Tribunal's decision. en-us Tue, 17 Feb 2015 00:00:00 +0530 Sat, 21 Feb 2015 10:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256775 The assessee was held to fall within the special concessional tax regime under Section 115E read with Chapter XII-A of the Income-tax Act because the statutory scheme in Sections 115E, 115H, 115C(e) and the resident-status definition in Section 6(6)(a) supported that entitlement on the facts. The court followed its earlier ruling for the same assessee in prior assessment years and treated the later filing position as not defeating the substantive benefit already recognised. The separately framed second question was not examined because it was wrongly framed and did not arise from the Tribunal's decision. Case-Laws Income Tax Tue, 17 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256775