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of <h1>Fraudulent LTCG/STCL Cases via Penny Stocks Exempt from Monetary Limits in Appeals u/s 268A, Income-tax Act.</h1> The Central Board of Direct Taxes has issued a special order exempting cases involving fraudulent Long Term Capital Gains (LTCG) or Short Term Capital Loss (STCL) through penny stocks from the monetary limits specified in any circular under Section 268A of the Income-tax Act, 1961. This exemption allows appeals and Special Leave Petitions (SLPs) in such cases to be filed based on their merits, irrespective of the usual monetary thresholds for filing appeals before the Income Tax Appellate Tribunal, High Courts, or the Supreme Court.
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