https://www.taxtmi.com/caselaws?id=221328 The High Court upheld the Tribunal's decision, emphasizing the importance of considering the specific circumstances of the case, such as the Demat form of share transaction, in determining the applicability of Section 68 of the Income Tax Act, 1961. The judgment highlights the significance of providing substantial evidence and adhering to legal provisions while assessing income from share transactions to prevent unwarranted additions under Section 68. en-us Wed, 02 Jan 2013 00:00:00 +0530 Fri, 01 Mar 2013 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221328 The High Court upheld the Tribunal's decision, emphasizing the importance of considering the specific circumstances of the case, such as the Demat form of share transaction, in determining the applicability of Section 68 of the Income Tax Act, 1961. The judgment highlights the significance of providing substantial evidence and adhering to legal provisions while assessing income from share transactions to prevent unwarranted additions under Section 68. Case-Laws Income Tax Wed, 02 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221328