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