ITO, WARD-4(2), JAIPUR, STATUE CIRCLE, NCRB, JAIPUR vs. TANUSHREE KALANI, JAIPUR
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Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC” BENCH, JAIPUR
Before: SMT. ANNAPURNA GUPTA
The present appeal has been filed by the Revenue against the order passed by the Office of the Commissioner of Income Tax, Appeal, Addl./JCIT(A), Chennai 02 (hereinafter referred to as “Ld. CIT(A)”), dated 17/11/2025 under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
The Revenue has raised the following grounds of appeal:- 1 Whether on the facts and circumstances of the case and in law, the Addl./JCIT(A)-2, Chennai is justified in allowing the rebate u/s 87A of the Act, on STCG, when rebate u/s P a g e | 2 Tanushree Kalani 87A of the Act is not available in respect of Income Tax payable on income chargeable to tax on special rates, which includes Short Term Capital Gain u/s'111A of the Act? 2
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