ITO Vs Rakesh Kumar Malani (ITAT Jaipur)
Case ke facts
Ek assessee ne short-term capital gains par Section 87A ka rebate claim kiya. Department ne mana kar diya kyunki yeh STCG Section 111A ke under aata tha.
Mudda (Issue)
Section 111A STCG par 87A rebate milti hai ya nahi?
Faisla (Held)
ITAT Jaipur ne decision diya ki Section 87A rebate STCG par bhi mil sakti hai agar AY 2025-26 hai. Revenue ki appeal kharij ho gayi.
Practical takeaway
Agar aapke short-term capital gains Section 111A ke under hain to bhi Section 87A rebate mil sakti hai, khas taur par AY 2025-26 ke liye.
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.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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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: 2026-10-24.