ANKIT KABRA,SURAT vs. ITO, WARD-1(3)(1), SURAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2024-2025 Ankit Kabra Ito, Ward-1(3)(1), A-402, Empire Regency, Current Jurisdiction Near Star Galaxy, Vip Road, Vs. Surat-395007 Vesu, Surat, Gujarat-395007 Pan No. Cdhpk 5978 D Appellant Respondent

capital gain tax computed as per section 112A as there is a specific provision to that effect, however, no such restriction is imposed by section 115BBH in respect of tax on income from transfer of VDAs. Further, he argued that none of the sub-sections of section 115BAC puts any restriction on claiming rebate u/s. 87A