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2024 (2) TMI 158 - ITAT DELHIAddition u/s 68 - income from undisclosed sources - sale of shares as unexplained - HELD THAT:- Co-ordinate Bench of the Tribunal in the case of Lalita Bajaj and Namita Bajaj [2023 (10) TMI 557 - ITAT DELHI] assessee has not received any share application money or premium from the investor but the impugned transaction in the present case pertains to sale of investment/shares by the assessee to the other entities and such transaction cannot be alleged as unexplained or bogus particularly when the Department has not disputed the investment in shares by the assessee during the earlier period of time i.e. in the A.Y. 2008-09 in the year of investment by the assessee. Decided in favour of assessee.
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