https://www.taxtmi.com/caselaws?id=240457 The Tribunal allowed the assessee's appeal for statistical purposes, remitting the matter back to the Assessing Officer for verification of the claim under Section 10(38) of the Income-tax Act, 1961. The Tribunal held that the claim was not fresh but erroneously coded, indicating the income arose from exempt listed shares. Verification of long-term capital gains from the sale of listed securities with paid securities transaction tax would make the assessee eligible for the exemption under Section 10(38). en-us Fri, 23 Aug 2013 00:00:00 +0530 Thu, 05 Dec 2013 07:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240457 The Tribunal allowed the assessee's appeal for statistical purposes, remitting the matter back to the Assessing Officer for verification of the claim under Section 10(38) of the Income-tax Act, 1961. The Tribunal held that the claim was not fresh but erroneously coded, indicating the income arose from exempt listed shares. Verification of long-term capital gains from the sale of listed securities with paid securities transaction tax would make the assessee eligible for the exemption under Section 10(38). Case-Laws Income Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240457