https://www.taxtmi.com/caselaws?id=797690 Electronic filing of Form 10-IC for the concessional corporate tax regime under section 115BAA was treated as a curable and directory requirement where the form was uploaded within the CBDT-extended deadline. The extension allowed filing until 31 January 2024 for the relevant assessment year, and filing on 10 November 2023 met that deadline. Denial of the concessional regime despite compliance within the extended period was therefore unjustified, and the taxpayer remained entitled to the section 115BAA benefit. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797690 Electronic filing of Form 10-IC for the concessional corporate tax regime under section 115BAA was treated as a curable and directory requirement where the form was uploaded within the CBDT-extended deadline. The extension allowed filing until 31 January 2024 for the relevant assessment year, and filing on 10 November 2023 met that deadline. Denial of the concessional regime despite compliance within the extended period was therefore unjustified, and the taxpayer remained entitled to the section 115BAA benefit. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797690