{"id":62049,"date":"2026-07-13T11:43:32","date_gmt":"2026-07-13T06:13:32","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pramod-kumar-dubey-v-ito-2025-237-ttj-827-smc-agra-trib\/"},"modified":"2026-07-13T11:43:32","modified_gmt":"2026-07-13T06:13:32","slug":"pramod-kumar-dubey-v-ito-2025-237-ttj-827-smc-agra-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pramod-kumar-dubey-v-ito-2025-237-ttj-827-smc-agra-trib\/","title":{"rendered":"Pramod Kumar Dubey v. ITO (2025) 237 TTJ 827 (SMC) (Agra) (Trib)"},"content":{"rendered":"<p>Held that there is no restriction or prohibition either in s. 111A or s. 87A, rebate under S. 87A is allowable to the assessee on the tax on short-term capital gains. (AY-2024-25)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.87A: Rebate on Income-tax in case of certain individuals-Tax on short-term capital gains-Computation of income under S. 115BAC-No restriction in S. 111A which reflects the tax rate on short-term capital gains that the rebate under s. 87A would not be eligible for short-term capital gains.[S.111A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62049","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-g8N","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62049"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62049\/revisions"}],"predecessor-version":[{"id":62050,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62049\/revisions\/62050"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}