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        Income Tax

        Special Order of Board exempting cases involving bogus Long Term Capital Gains(LTCG)/Short Term Capital Loss (STCL) through penny stocks from monetary limits specified in any Circular issued under Section 268A of the Income-tax Act, 1961

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        Exemption from monetary limits for bogus penny stock capital gains cases - appeals must be filed and heard on merits. Monetary limits fixed for filing appeals and special leave petitions shall not apply to cases alleging bogus Long Term Capital Gains and Short Term Capital Loss through penny stocks, and appeals/SLPs in such cases are to be filed and considered on their merits.
                      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.

                            Exemption from monetary limits for bogus penny stock capital gains cases - appeals must be filed and heard on merits.

                            Monetary limits fixed for filing appeals and special leave petitions shall not apply to cases alleging bogus Long Term Capital Gains and Short Term Capital Loss through penny stocks, and appeals/SLPs in such cases are to be filed and considered on their merits.


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