Transaction supported by documentary evidencve couldn't be held as sham transaction for making sec. 68 additions

INCOME TAX : Where assessee's transactions of purchase of shares in question, holding of shares for more than one year and then sale of shares through a registered share broker in a recognised stock exchange and payment of STT thereon, all were supported by documentary evidences and revenue could not point out any specific defect with regard to said documents, transactions of assessee could not be held as sham and LTCG on such transactions could not be treated as unexplained cash credit under se

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