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        Case ID :
        Income Tax

        LTCG - Claim of exemption u/s 10(38) - It is a settled law that...

        LTCG exemption u/s 10(38) requires substantial evidence, not suspicion, for claims of broker-appellant collusion.

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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.
                                LTCG - Claim of exemption u/s 10(38) - It is a settled law that assessment cannot be made on the basis of suspicion or surmise. The AO has not brought any material on record to support his finding that there has been collusion/connivance between the broker and the appellant for the introduction of its unaccounted money. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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