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Case Law Details

Case Name : Jagmohan Agarwal Vs ACIT (ITAT Kolkata)
Related Assessment Year : 2014-15
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Jagmohan Agarwal Vs ACIT (ITAT Kolkata)

In a notable decision, the Income Tax Appellate Tribunal (ITAT) Kolkata bench has set aside additions made by the tax authorities on alleged bogus long-term capital gains from share transactions by assessee Jagmohan Agarwal. The tribunal ruled that documented transactions, conducted through recognized channels, cannot be disregarded based solely on suspicion or the volume of supporting paperwork.

The case revolved around the assessment year in which Jagmohan Agarwal reported long-te

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