Search: disallowance

2 results for “disallowance”+ Section 87Aclear

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Section 87A10 Section 115B2 Capital Gains2 Short Term Capital Gains2 Exemption2 Deduction2 Addition to Income2

TITIKSHA CHHAJED, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER WARD RAJNANDGAON, RAJNANDGAON

In the result, both the appeals of the assessees are allowed

ITA 831/RPR/2025[2024-25]Status: HeardITAT Raipur03 Mar 2026AY 2024-25

Bench: Shri Partha Sarathi Chaudhury

For Appellant: Shri Parasmal Chhajed, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 115BSection 87A

Section 87A of the Act, in such scenario, the assessee is entitled for deduction. That when the statute itself has to be interpreted in its strictest form since being the fiscal statute, therefore, therein deduction has to be allowed where the total income does not exceed Rs.7 lakhs and this fact is fulfilled in the returned filed by the both

SIDDHI CHHAJED, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER WARD RAJNANDAON, RAJNANDGAON

In the result, both the appeals of the assessees are allowed