https://www.taxtmi.com/caselaws?id=212494 The court addressed a delay in appealing, condoning the delay. It upheld the Tribunal's decision granting a rebate under Section 88E for Securities Transaction Tax (STT) paid by the assessee, even in assessments under Section 115JB. The judgment clarified that the rebate under Section 87 applies regardless of the assessment provision to prevent double taxation. The court dismissed the appeal, affirming the Tribunal's decision aligns with the law and legislative intent. en-us Mon, 24 Oct 2011 00:00:00 +0530 Thu, 09 Feb 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212494 The court addressed a delay in appealing, condoning the delay. It upheld the Tribunal's decision granting a rebate under Section 88E for Securities Transaction Tax (STT) paid by the assessee, even in assessments under Section 115JB. The judgment clarified that the rebate under Section 87 applies regardless of the assessment provision to prevent double taxation. The court dismissed the appeal, affirming the Tribunal's decision aligns with the law and legislative intent. Case-Laws Income Tax Mon, 24 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212494