https://www.taxtmi.com/caselaws?id=235643 The Tribunal remanded the case back to the Assessing Officer for a fresh examination, instructing a review of all evidence, including the intention behind holding shares, transaction frequency, and holding period. The AO was directed to adhere to parameters set by the High Court in prior cases. Appeals were allowed for statistical purposes, with the AO to provide the assessee a fair opportunity to be heard before finalizing proceedings. en-us Fri, 31 May 2013 00:00:00 +0530 Fri, 07 Jun 2013 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235643 The Tribunal remanded the case back to the Assessing Officer for a fresh examination, instructing a review of all evidence, including the intention behind holding shares, transaction frequency, and holding period. The AO was directed to adhere to parameters set by the High Court in prior cases. Appeals were allowed for statistical purposes, with the AO to provide the assessee a fair opportunity to be heard before finalizing proceedings. Case-Laws Income Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235643