Rebate under section 87A limited to resident individuals; non-individual entities cannot claim it. Rebate under section 87A is confined to resident individuals and is not available to other persons; a partnership firm, a Hindu Undivided Family (HUF) and any non-individual entity cannot claim the rebate because they do not meet the residency-plus-individual eligibility requirement.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rebate under section 87A limited to resident individuals; non-individual entities cannot claim it.
Rebate under section 87A is confined to resident individuals and is not available to other persons; a partnership firm, a Hindu Undivided Family (HUF) and any non-individual entity cannot claim the rebate because they do not meet the residency-plus-individual eligibility requirement.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.