ITO Vs Shashi Kant Tulsian (ITAT Jaipur)
Case ke facts
Shashi Kant Tulsian ne short term capital gain (STCG) dikhaya jo Section 111A ke under tha. Revenue ne bola Section 87A ki rebate nahi mil sakti.
Mudda (Issue)
Kya Section 111A STCG par Section 87A ki ₹25,000 tak rebate mil sakti hai?
Faisla (Held)
ITAT Jaipur ne bola Section 87A rebate allowed hai STCG par jo Section 111A ke under aata hai. Revenue ki appeal kharij ho gayi.
Practical takeaway
Agar STCG Section 111A par taxable hai to Section 87A ki rebate claim kar sakte ho, even for current years.
Original report: TaxGuru
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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: 2026-10-08.