Section 115BAA overrides all rate provisions, potentially disregarding special tax treatments under sections like 111A, 112, and 115BB: Delhi ITAT Now, recent Delhi ITAT decision on section 115BAA and 22% Tax on Capital Gains prompts discussion. The Delhi ITAT’s decision in Maharishi Education Corporation P. Ltd. v. ITO [2025] 179 taxmann.com 698 (Del.) has sparked discussion…
The post Section 115BAA overrides all rate provisions, potentially disregarding special tax treatments under sections like 111A, 112, and 115BB: Delhi ITAT appeared first on The Tax Talk.
