https://www.taxtmi.com/caselaws?id=779963 ITAT, Delhi allowed the appeal, holding that the assessee is entitled to tax at the concessional rate under section 115BAB. The Tribunal noted the Department had accepted manufacturing status in the assessment under section 143(3), and there was no basis for CPC or lower authorities to deny the benefit. The Tribunal set aside the orders of the AO/CIT(A) and directed the AO to charge tax as per section 115BAB, allowing the assessee's grounds on the single issue. en-us Fri, 19 Sep 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779963 ITAT, Delhi allowed the appeal, holding that the assessee is entitled to tax at the concessional rate under section 115BAB. The Tribunal noted the Department had accepted manufacturing status in the assessment under section 143(3), and there was no basis for CPC or lower authorities to deny the benefit. The Tribunal set aside the orders of the AO/CIT(A) and directed the AO to charge tax as per section 115BAB, allowing the assessee's grounds on the single issue. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779963