https://www.taxtmi.com/caselaws?id=215042 The tribunal upheld the treatment of income from undisclosed sources as long-term capital gains exempt under section 10(38) of the Act. It supported the genuineness of the purchase contract notes and ownership of shares, directing the AO to accept the declared dates of purchase. The tribunal also affirmed the validity of off-market share transactions and dismissed the Revenue's appeals while allowing those of the assessee. en-us Fri, 18 Nov 2011 00:00:00 +0530 Wed, 13 Apr 2016 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215042 The tribunal upheld the treatment of income from undisclosed sources as long-term capital gains exempt under section 10(38) of the Act. It supported the genuineness of the purchase contract notes and ownership of shares, directing the AO to accept the declared dates of purchase. The tribunal also affirmed the validity of off-market share transactions and dismissed the Revenue's appeals while allowing those of the assessee. Case-Laws Income Tax Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215042