2021 (8) TMI 834

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..... exempt u/s. 10(38) - transaction was pre-arranged as well as sham and was carried out through penny scripts companies / paper companies - whether the assessee earned long term capital gain through tr .....

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..... l Katiyar, AOR ORDER We are not inclined to interfere with the impugned order. The Special Leave Petition is, accordingly, dismissed. Pending application, if any, stands disposed of. - .....

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