https://www.taxtmi.com/caselaws?id=783321 Section 112A(6) bars rebate under section 87A only for tax on long-term capital gains covered by section 112A(1), namely gains from transfer of equity shares, equity-oriented funds or business trusts. Debt long-term capital gains fall under section 112 and are outside that exclusion. On that basis, the restriction of rebate was not justified for the debt capital gains component, and the tax was required to be recomputed to allow the full section 87A rebate. en-us Wed, 10 Dec 2025 00:00:00 +0530 Sat, 13 Dec 2025 08:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783321 Section 112A(6) bars rebate under section 87A only for tax on long-term capital gains covered by section 112A(1), namely gains from transfer of equity shares, equity-oriented funds or business trusts. Debt long-term capital gains fall under section 112 and are outside that exclusion. On that basis, the restriction of rebate was not justified for the debt capital gains component, and the tax was required to be recomputed to allow the full section 87A rebate. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783321