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Case Law Details

Case Name : Karuna Garg Vs ITO (ITAT Delhi)
Related Assessment Year : 2014-15
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Karuna Garg Vs ITO (ITAT Delhi)

Conclusion: Since neither AO conducted any enquiry nor had brought any clinching evidences to disprove the evidences produced by assessee and assessee had furnished all details including bank statement, share brokers note, ledger account copies, share certificates, in support of purchase and sale of shares and mode of payment and receipts of proceeds thus, no addition could be made under section 68 as AO had merely relied on investigation wing report without disputing vortex o

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