Where transaction of sale of shares was made by assessee through registered stock broker through Bombay Stock Exchange, after remitting STT and all payments were transacted through bank and shares were held in Demat account; and assessee had furnished all primary evidence in form of bills, contract notes, demat statements and bank account to prove genuineness of transaction relating to purchase and sale of shares resulting in LTCG, entire share transaction which yielded high capital gain stood properly explained and LTCG on said transaction could not be added in hands of assessee under section 68
Refer:[2018] 100 taxmann.com 264 (Kolkata - Trib.)
Refer:[2018] 100 taxmann.com 264 (Kolkata - Trib.)
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