https://www.taxtmi.com/caselaws?id=463324 ITAT MUMBAI dismissed the taxpayer's plea for concessional taxation at 22% under u/s 115BAA, holding that although the taxpayer opted for the 22% rate in the ITR, it failed to upload Form 10-IC by the extended deadline (31.03.2021). Following Tribunal precedent, ITAT found no infirmity in the CIT(A)'s decision to sustain tax computation at the higher rate applied by CPC and rejected the taxpayer's ground of appeal. en-us Mon, 18 Dec 2023 00:00:00 +0530 Mon, 25 Aug 2025 08:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463324 ITAT MUMBAI dismissed the taxpayer's plea for concessional taxation at 22% under u/s 115BAA, holding that although the taxpayer opted for the 22% rate in the ITR, it failed to upload Form 10-IC by the extended deadline (31.03.2021). Following Tribunal precedent, ITAT found no infirmity in the CIT(A)'s decision to sustain tax computation at the higher rate applied by CPC and rejected the taxpayer's ground of appeal. Case-Laws Income Tax Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463324