SIDDHI CHHAJED, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER WARD RAJNANDAON, RAJNANDGAON
In the result, both the appeals of the assessees are allowed
ITA 832/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
