https://www.taxtmi.com/caselaws?id=466438 Rebate under section 87A applies to the tax liability computed on total income including amounts taxed at special rates; the Tribunal followed a prior decision holding that the rebate makes no distinction between income taxed at normal rates and income taxed at special rates, including long term capital gains. Consequentially the taxpayer was held entitled to the rebate and the assessing officer was directed to allow the claimed rebate and recompute tax liability for the assessment year. en-us Thu, 09 Oct 2025 00:00:00 +0530 Sun, 08 Feb 2026 17:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466438 Rebate under section 87A applies to the tax liability computed on total income including amounts taxed at special rates; the Tribunal followed a prior decision holding that the rebate makes no distinction between income taxed at normal rates and income taxed at special rates, including long term capital gains. Consequentially the taxpayer was held entitled to the rebate and the assessing officer was directed to allow the claimed rebate and recompute tax liability for the assessment year. Case-Laws Income Tax Thu, 09 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466438