https://www.taxtmi.com/caselaws?id=754872 The ITAT dismissed the appeal, affirming the assessee's entitlement to the concessional tax rate under Section 115BAA of the Income Tax Act, 1961. Despite a technical error in uploading Form 10-IC on the ITBA portal, the form was submitted to the Assessing Officer by the extended deadline. The ITAT ruled in favor of the assessee, acknowledging the absence of fault and the unique circumstances of the first-year benefit claim. No substantial questions of law were found, and the original decision was upheld. en-us Wed, 18 Oct 2023 00:00:00 +0530 Tue, 02 Jul 2024 07:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754872 The ITAT dismissed the appeal, affirming the assessee's entitlement to the concessional tax rate under Section 115BAA of the Income Tax Act, 1961. Despite a technical error in uploading Form 10-IC on the ITBA portal, the form was submitted to the Assessing Officer by the extended deadline. The ITAT ruled in favor of the assessee, acknowledging the absence of fault and the unique circumstances of the first-year benefit claim. No substantial questions of law were found, and the original decision was upheld. Case-Laws Income Tax Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754872