“Section 3(6)”

Section References (mined)Section 3Section 3(6)2 judgments

KANHAIYA LAL PANCHAL,RATLAM vs. BPL-W-(91)(95), RATLAM

In the result, the appeal of the assessee is allowed

ITA 702/IND/2025[2024-25]Status: DisposedITAT Indore16 Jan 2026AY 2024-25

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2024-25 Kanhaiya Lal Panchal, Bpl-W-(91)(95) 1, Jadwasa Kala, बनाम/ Ratlam Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Aqrpp0055D Assessee By Shri Kaide Kangsawala, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.01.2026 Date Of Pronouncement 16.01.2026

Section 111ASection 112Section 112ASection 115BSection 143(1)Section 154Section 3(6)Section 81Section 87A

that effect. 3.The CIT(A) failed to appreciate that the restriction on rebate under section 87A is specifically provided only in sub-section 3(6) of section 112A, and applies only to certain long-term capital gains on equity shares/units, and not to capital gains taxable under section

DCIT, CIRCLE-4(2), NEW DELHI vs. BHARTI REALTY HOLDINGS LTD., NEW DELHI

In the result, appeal of Revenue is dismissed

ITA 9228/DEL/2019[2016-17]Status: DisposedITAT Delhi19 Oct 2023AY 2016-17

Bench: Sh. G. S. Pannu & Shri Chandra Mohan Gargdcit Vs. Bharti Realty Holdings Ltd. Circle – 4(2) 2, Worldmark Asset-8, New Delhi Aerocity, Nh-8, New Delhi-37 Pan No. Aacct 0180 H (Appellant) (Respondent) Assessee By Shri Anil Bhalla, C.A. Revenue By Shri Kanv Bali, Sr. D.R. Date Of Hearing: 10.10.2023 Date Of Pronouncement: 19.10.2023

Section 43(6)Section 43(6)(c)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. G. S. PANNU, PRESIDENT AND SHRI CHANDRA