ITO Vs Madhu Agarwal (ITAT Jaipur)
Case ke facts
Madhu Agarwal ko short-term capital gains (STCG) section 111A ke tahat mili thi. Department ne section 87A ka rebate deny kar diya tha.
Mudda (Issue)
Section 87A rebate, jo ₹5 lakh tak income pe available hai, kya STCG (section 111A) par bhi mil sakti hai?
Faisla (Held)
ITAT ne bola, section 111A ki STCG par bhi 87A rebate milni chahiye. Revenue ki appeal kharij kar di.
Practical takeaway
Agar aapki total taxable income including STCG ₹5 lakh tak hai, to 87A rebate cliam karna na bhoolen. ITR me sahi heads fill karein.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-04.