Kajol Patel Vs ITO (ITAT Ahmedabad)
Case ke facts
Assessee ne apni short term capital gain (STCG) income par section 87A ki rebate mangi. Department ne mana kar diya kyunki naye law ki restriction apply kari thi.
Mudda (Issue)
Kya STCG par section 87A ki rebate mil sakti hai AY 2025-26 mein?
Faisla (Held)
ITAT ne bola ki 87A rebate STCG par poori milni chahiye, aur jo restriction aayi hai woh future (prospective) ke liye hai, peechhe se nahi lagegi.
Practical takeaway
Agar STCG par section 87A ki rebate reject ho rahi hai AY 2025-26 mein, to ye ITAT ka decision dikha sakte ho.
Original report: TaxGuru
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: 2026-09-08.