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Case Law Details

Case Name : Pooja Ajmani Vs ITO (ITAT Delhi)
Related Assessment Year : 2014-15
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Pooja Ajmani Vs ITO (ITAT Delhi)

Conclusion: Assessee was not entitled to claim long term capital gain as exempt u/s 10(38) and the same was deemed to be income under section 69A as it was revealed that purchase and sale of shares were arranged transactions by assessee to create bogus profit in the garb of tax exempt long term capital gain by well organised network of entry providers

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