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ITAT Delhi Rules in Favor of Taxpayers on Section 115BAA Compliance
ITAT Delhi's landmark ruling confirms minor delays in Form 10-IC filing won't block companies from Section 115BAA's concessional tax rates.
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Bombay High Court Rules Procedural Lapses Cannot Deny Section 115BAA Tax Benefits
Bombay High Court rules minor procedural delays won't deny companies crucial Section 115BAA tax benefits, prioritizing substantive eligibility.