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

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

section 87A is allowable against tax on STCG u/s 111A. 3. Being aggrieved by the said order of CIT(A), the assessee has preferred the present appeal before us raising the following ground: 4. The Learned Commissioner of Income Tax (Appeals) has erred in the interpretation of law and in the facts of the case by disallowing