Judicial discipline requires consistent reassessment treatment where identical facts were decided for the same taxpayer in the preceding assessment ye...
Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
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Rebate under section 87A is available against tax payable on short-term capital gains chargeable under section 111A where an individual has opted for the concessional tax regime under section 115BAC. The position follows Tribunal precedent supporting the rebate, with no contrary High Court or Supreme Court authority identified. The Revenue's challenge to the rebate was rejected, sustaining its grant for assessment year 2024-25.
Rebate under section 87A is available against tax payable on short-term capital gains chargeable under section 111A where an individual has opted for the concessional tax regime under section 115BAC. The position follows Tribunal precedent supporting the rebate, with no contrary High Court or Supreme Court authority identified. The Revenue's challenge to the rebate was rejected, sustaining its grant for assessment year 2024-25.
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