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.
Addition made by treating LTCG as Income from other sources – Sale of shares – transactions in purchase and sale of shares is just a colourable device especially when the assessee had not done any such transaction in the preceding or subsequent year - AT
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