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Section 87A10 Section 111A3 Section 143(1)2 Section 139(1)2

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

gain on equity shares where the rebate under Section 87A of the Act is not allowed as per Section 112A(6) of the Act. The assessee in the instant case claimed a rebate of Rs. 25,000 under Section 87A of the Act on tax on income other than capital