Jasper Associates Private Limited vs Centralized Processing Centre, Income ... on 22 September, 2023
counsel for the petitioner/assessee,
is embedded in sub-section (5) of Section 115BAA of the Act read with
Rule 21AE(2) of the Income ... extracted hereafter:
"21AE. Exercise of option under sub-section (5) of section 115BAA .
(1) The option to be exercised in accordance with the provisions