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Bogus LTCG - penny stock purchases - it was only accommodation entries which is in operation in the market and the assessee is not a genuine buyer and seller of the shares - assessee has not justified the genuineness of the transaction. It is appropriate to come to the conclusion that the transactions undertaken by the assessee is fictitious transactions so as to take advantage of the sale. - Additions confirmed - AT
Bogus LTCG - penny stock purchases - it was only accommodation entries which is in operation in the market and the assessee is not a genuine buyer and seller of the shares - assessee has not justified the genuineness of the transaction. It is appropriate to come to the conclusion that the transactions undertaken by the assessee is fictitious transactions so as to take advantage of the sale. - Additions confirmed - AT
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