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Case Law Details

Case Name : Ashish Manoj Bhatia Vs DCIT (ITAT Ahmedabad)
Related Assessment Year : 2015-16
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Ashish Manoj Bhatia Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that genuineness of source of purchase and sale of shares thereof remained unexplained and hence concluded that the sale of such shares were only accommodation entry and accordingly addition of entire sale consideration upheld.

Facts- The issue in the present appeal relates to long capital gain on sale of shares claimed as exempt by the assessee under section 10(38) of the Act, being held as bogus and addition made of the entire sale con

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