case 1
there is no tax liability because income is less than exemption limit. assesse have two types of income normal income rs. 129000 & special income short term capital gains rs. 30000. exemption limit is rs. 160000 for male resident.
case 2
there is no tax liability in second case also.
because if the normal income is less than the exemption limit & assessee have special income for example STCG & LTCG . defficiency is adjusted from both the income as per section 112 & 111A.
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