Taxpayer Misses Concessional 22% Rate Due to Late Form 10-IC Filing; Appeal Dismissed, No Error Found by Authority.

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....Levy of income tax - Applying the concessional rate of tax @ 22% u/s 115BAA - assessee did not file Form 10–IC before the due date of filing the return of income - no infirmity in the impugned order passed by the learned CIT(A) on this issue - AT....