https://www.taxtmi.com/caselaws?id=798837 Section 115BAD concessional-regime election was not completed where the return claimed deduction under section 80P and expressly recorded that no option had been exercised, despite inadvertent filing of Form 10-IF on the same date. Processing the return under the concessional regime solely because of Form 10-IF conflicted with the election declared in the return. The assessee could not be compelled to adopt section 115BAD; disallowance of the section 80P deduction and computation under the concessional regime were unsustainable. en-us Wed, 09 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798837 Section 115BAD concessional-regime election was not completed where the return claimed deduction under section 80P and expressly recorded that no option had been exercised, despite inadvertent filing of Form 10-IF on the same date. Processing the return under the concessional regime solely because of Form 10-IF conflicted with the election declared in the return. The assessee could not be compelled to adopt section 115BAD; disallowance of the section 80P deduction and computation under the concessional regime were unsustainable. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798837