Bogus LTCG - Addition u/s 68 - the assessee dematerialized the shares in the D-mat account which is also...

Bogus LTCG - Addition u/s 68 - the assessee dematerialized the shares in the D-mat account which is also an independent material and evidence cannot be manipulated. The holding of the shares by the assessee cannot be doubted and the finding of the AO is based merely on the suspicion and surmises without any cogent material to show that the assessee has introduction his unaccounted income in the shape of long term capital gain. - AT .....

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