https://www.taxtmi.com/caselaws?id=463320 ITAT MUMBAI remitted the matter to CIT(A) after noting the assessee's claim that Form 10IC was subsequently filed to avail concessional tax under s.115BAA; no documentary proof was produced before the tribunal. The tribunal directed CIT(A) to verify the filing and evidence and to allow the concessional rate if legally made out. The appeal was disposed of by remand and allowed for statistical purposes. en-us Wed, 06 Dec 2023 00:00:00 +0530 Sat, 23 Aug 2025 19:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463320 ITAT MUMBAI remitted the matter to CIT(A) after noting the assessee's claim that Form 10IC was subsequently filed to avail concessional tax under s.115BAA; no documentary proof was produced before the tribunal. The tribunal directed CIT(A) to verify the filing and evidence and to allow the concessional rate if legally made out. The appeal was disposed of by remand and allowed for statistical purposes. Case-Laws Income Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463320