Search: capital gains

2 results for “capital gains”+ Section 87Aclear

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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

capital gains.\n5.11 The absence of a corresponding clause in section 111A is legally significant and\nsupports the principle that – when the legislature intended to deny rebate in respect of\nspecial income (as in section 112A), it has done so expressly. In contrast, the absence of\nany exclusion in section 111A or in section 87A

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

In the result, the appeal of the assessee is allowed