Long-Term Capital Loss Allowed on Tranche-Wise Share Analysis

DCIT Vs Raghav Bahl (ITAT Delhi) Additional Evidence Allowed, Salary Refund Accepted & Foreign Property Source Explained: Delhi ITAT Dismisses Revenue Appeals Delhi ITAT, Delhi Bench ‘A’, in DCIT Vs Raghav Bahl (ITA Nos.1639 & 1640/Del/2023; AYs 2012-13 & 2020-21; order dated 19-12-2025), dismissed both Revenue appeals, affirming the detailed relief granted by the Ld. CIT(A). For AY 2012-13, the Tribunal upheld admission of additional evidence u/r 46A to establish cost & period of acquisition of shares sold during the year. The CIT(A) had meticulously examined tranche-wise ...