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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Addition u/s 68 - bogus LTCG on sale of shares - The purchase of ...

Income Tax

February 20, 2019

Addition u/s 68 - bogus LTCG on sale of shares - The purchase of shares and the sale of shares were also reflected in Demat account statements. The sale of shares suffered STT, brokerage etc. In the facts and circumstances of the case, it cannot be held that the transactions were bogus

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  6. Addition u/s 68 - cash credit - assessee being a share broker - All the equity shares so purchased first came in the Demat account of the assessee broker and then has...

  7. Bogus LTCG/LTCL - the assessee has duly placed on record the relevant contract notes, share certificate(s), detailed corroborative documentary evidence indicating...

  8. Addition u/s 68 - bogus LTCG - off market purchase in physical form by paying cash - The assessee has failed to furnish the proof of source for the purchase transactions...

  9. Assessment u/s 153A - Addition u/s 68 - bogus LTCG - penny Stocks - whether documents found during the course of search were of incriminating nature? - The tribunal...

  10. Bogus LTCG on shares - Addition u/s 68 - Transactions in Shares - For making an addition holding that transaction are bogus, the LD AO should have made inquiries on the...

 

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