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Case Law Details

Case Name : Dipesh Ramesh Vardhan Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2014-15
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Dipesh Ramesh Vardhan Vs DCIT (ITAT Mumbai)

The issue under consideration is whether addition made by AO u/s 68 as Unaccounted/Unexplained Income by treating the Long Term Capital Gain as Manipulated Transaction is justified in Law?

ITAT states that, the allegations of Ld.AO that the assessee was part of the group which indulged in rigging or manipulation of prices of shares in connivance with Shri Vipul Bhat is not backed by any independent material. Firstly, there is not

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