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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Special Leave Petition dismissed: no substantial question of law under s.260A; bogus long-term capital gains upheld</h1> SC dismissed the Special Leave Petition, holding no substantial question of law arose under s.260A. The Tribunal's finding, affirmed by CIT(A), that the ... Validity of appeal filed u/s 260A - Bogus LTCG - whether any substantial question of law has arisen for consideration? - reexamining appellant's additional documents obtained through the Right to Information Act - as argued Tribunal has failed to consider the report of the Securitisation and Exchange Board of India in its proper perspective - as decided by HC [2024 (6) TMI 1068 - CALCUTTA HIGH COURT] CIT(A) has examined the factual aspects with regard to the trading of shares in a company called, Sulabh Engineers & Services Ltd. After examining the facts, the CIT(A) brought out the modus operandi and has recorded finding as to how the claim for long-term capital gain is a bogus claim. The conclusion arrived at by the Tribunal has also been supported by various decisions of the courts - no grounds to interfere with the order passed by the Tribunal HELD THAT:- The Special Leave Petition is dismissed. The Supreme Court dismissed the Special Leave Petition. Pending applications are disposed of.

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