PRAMOD KUMAR DUBEY,GWALIOR vs. INCOME TAX OFFICER,1(3), GWALIOR
In the result, the appeal of the assessee is allowed
ITA 314/AGR/2025[2024-25]Status: DisposedITAT Agra03 Sept 2025AY 2024-25
Bench: BEFORE, SHRI M. BALAGANESH (Accountant Member)
For Appellant: Shri Manuj Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 111ASection 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 250Section 87A
capital gains taxable under that section exceeding Rs.1 lakh. No such exclusion is provided either in section 111A or in section