https://www.taxtmi.com/caselaws?id=464698 ITAT held that the assessee had filed Form 10IC before the Tribunal and met requisite conditions, so the ground challenging denial of tax benefit under s.115BAA is restored to the AO for fresh adjudication. The AO is directed to consider the Form-10IC, afford the assessee a hearing, and seek any additional information required before passing a fresh order. The appeal ground is allowed for statistical purposes. en-us Tue, 26 Sep 2023 00:00:00 +0530 Thu, 13 Nov 2025 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464698 ITAT held that the assessee had filed Form 10IC before the Tribunal and met requisite conditions, so the ground challenging denial of tax benefit under s.115BAA is restored to the AO for fresh adjudication. The AO is directed to consider the Form-10IC, afford the assessee a hearing, and seek any additional information required before passing a fresh order. The appeal ground is allowed for statistical purposes. Case-Laws Income Tax Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464698