Search: capital gains

2 results for “capital gains”+ Section 111Aclear

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Section 87A16 Section 111A9 Section 115B8 Section 143(1)5 Capital Gains2

PADMABEN KANTILAL RANPARA,RAJKOT vs. INCOME TAX OFFICER WARD 2(1)(2) RAJKOT, RAJKOT

In the result, the appeal of the assessee is allowed

ITA 516/RJT/2025[2024-25]Status: DisposedITAT Rajkot11 Sept 2025AY 2024-25

Section 111ASection 115BSection 143(1)Section 87A

111A.\n5.10 By contrast, the legislature has inserted an express bar on availability of section\n87A rebate in section 112A(6), which states:\n(6) Where the total income of an assessee includes any long-term capital gains

MANOJBHAI C. KAMDAR,RAJKOT vs. INCOME TAX OFFICER , INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

ITA 572/RJT/2025[2024-25]Status: DisposedITAT Rajkot