https://www.taxtmi.com/caselaws?id=177765 The Tribunal allowed the appeals, determining that the sale proceeds from the shares should be treated as capital gains rather than unaccounted income. Additionally, the Tribunal dismissed the addition concerning the alleged payment of commission, citing the lack of concrete evidence and the violation of natural justice principles. The decision was supported by the documentary evidence presented by the assessees and the failure of the AO to prove manipulation and bogus transactions. en-us Mon, 29 Jul 2013 00:00:00 +0530 Sat, 19 Jan 2019 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177765 The Tribunal allowed the appeals, determining that the sale proceeds from the shares should be treated as capital gains rather than unaccounted income. Additionally, the Tribunal dismissed the addition concerning the alleged payment of commission, citing the lack of concrete evidence and the violation of natural justice principles. The decision was supported by the documentary evidence presented by the assessees and the failure of the AO to prove manipulation and bogus transactions. Case-Laws Income Tax Mon, 29 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177765