https://www.taxtmi.com/caselaws?id=775157 A rectification intimation can give rise to an independent cause of action, and an appeal is not barred merely because it challenges the rectification order rather than the original intimation. On the merits, the assessee was not seeking relief under section 115BAA but claimed the general concessional corporate tax rate of 25% on the basis that turnover for the relevant year was below the applicable threshold. The technical rejection was unsustainable, and the tax was directed to be recomputed at 25%. en-us Mon, 02 Jun 2025 00:00:00 +0530 Mon, 21 Jul 2025 08:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775157 A rectification intimation can give rise to an independent cause of action, and an appeal is not barred merely because it challenges the rectification order rather than the original intimation. On the merits, the assessee was not seeking relief under section 115BAA but claimed the general concessional corporate tax rate of 25% on the basis that turnover for the relevant year was below the applicable threshold. The technical rejection was unsustainable, and the tax was directed to be recomputed at 25%. Case-Laws Income Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775157