No sec. 68 additions if all relevant evidences to substantiate sale & purchase of shares were provided by assessee

INCOME TAX: Where assessee produced all relevant evidences to substantiate transaction of purchase, dematerialization and sale of shares, same could not be treated as bogus LTCG transaction under section 68 merely on basis of report of Investigation Wing, wherein there was a general statement of providing bogus LTCG transaction to several clients without stating anything particularly about transaction of purchase and sale of shares by assessee

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