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Income Tax - Highlights / Catch Notes

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Assessment u/s 153A - addition of LTCG on sale of shares as ...

Case Laws     Income Tax

September 27, 2022

Assessment u/s 153A - addition of LTCG on sale of shares as bogus u/s 68 - where the assessment has attained finality and stands concluded at the time of search and are not abated, then no addition can be made in absence of any incriminating material or documents found during the course of search. - Additions deleted - AT

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