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1 result for “capital gains”+ Section 87Aclear

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Key Topics

Section 87A9Section 111A7Section 115B7Section 143(1)2

JAYSHREEBEN JAYANTIBHAI PALSANA,LIMBADIYA, BOTAD, GUJARAT vs. ITO WARD 1(9) BHAVANAGAR, BHAVNAGAR

ITA 1014/AHD/2025[2024-2025]Status: DisposedITAT Ahmedabad12 Aug 2025AY 2024-2025

Bench: Ms.Suchitra R. Kamble & Shri Makarand V.Mahadeokar

Section 111ASection 112Section 112ASection 112A(6)Section 115BSection 139(1)Section 139(5)Section 143(1)Section 143(1)(a)Section 250

capital gains exceeding Rs.1,00,000/- and does not extend to STCG under section 111A. Therefore, it was argued that, in absence of any statutory exclusion, rebate under section 87A