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    <title>Assessee&#039;s LTCG on listed shares exempt u/s 10(38); properly disclosed, no Section 68 addition needed.</title>
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    <description>Addition u/s 68 - assessee claiming the income from long term capital gain (LTCG) on sale of listed equity shares and subjected to STT as exempt under section 10(38) - transaction was duly disclosed in the audited Balance Sheets filed with the return - No addition - AT</description>
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      <description>Addition u/s 68 - assessee claiming the income from long term capital gain (LTCG) on sale of listed equity shares and subjected to STT as exempt under section 10(38) - transaction was duly disclosed in the audited Balance Sheets filed with the return - No addition - AT</description>
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