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2018 (7) TMI 2028 - AT - Income Tax
Bogus LTCG and STCG - unexplained cash credit u/s 68 - HELD THAT:- This case are same as the facts and circumstances of the cases of Navneet Agarwal [2018 (8) TMI 509 - ITAT KOLKATA] , we delete the addition made u/s 68 on account of sale of shares in the case of both the assessee. The consequential addition u/s 69C is also deleted. Accordingly both the appeals of the assessee are allowed.