{"id":61437,"date":"2026-06-27T12:08:36","date_gmt":"2026-06-27T06:38:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/maharishi-education-corporation-p-ltd-v-ito-2025-215-itd-320-delhi-trib\/"},"modified":"2026-06-27T12:08:36","modified_gmt":"2026-06-27T06:38:36","slug":"maharishi-education-corporation-p-ltd-v-ito-2025-215-itd-320-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/maharishi-education-corporation-p-ltd-v-ito-2025-215-itd-320-delhi-trib\/","title":{"rendered":"Maharishi Education Corporation P. Ltd. v. ITO (2025) 215 ITD 320 (Delhi) (Trib.)"},"content":{"rendered":"<p>Held that where the assessee has opted for taxation u\/s. 115BAA, the rate of tax applicable in respect of the total income of the assessee company is 22%. Thus, the rate of tax applicable on Long Term Capital Gain would be 22% u\/s. 115BAA and not 20% u\/s. 112.(AY. 2021-22)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 115BAA:  Tax on income of certain domestic companies-Determination of tax in certain cases-Total income-Long Term Capital Gain, would be 22 per cent as per section 115BAA and not 20 per cent under section 112. [S. 112] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61437","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fYV","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61437","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61437"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61437\/revisions"}],"predecessor-version":[{"id":61438,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61437\/revisions\/61438"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}