https://www.taxtmi.com/caselaws?id=342180 Documentary evidence such as demat records, dividend receipts, banking-channel payments and sales through a SEBI-registered broker supported the assessee's share transactions and claim of long-term capital gains. The appellate authorities' concurrent view that the Assessing Officer had failed to dislodge these facts in remand proceedings was treated as a finding of fact, and the High Court noted that the addition rested largely on suspicion. As no material showed the findings to be illegal, erroneous or perverse, and no substantial question of law arose, interference was declined and the addition was held unsustainable. en-us Thu, 16 Feb 2017 00:00:00 +0530 Fri, 28 Apr 2017 10:13:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342180 Documentary evidence such as demat records, dividend receipts, banking-channel payments and sales through a SEBI-registered broker supported the assessee's share transactions and claim of long-term capital gains. The appellate authorities' concurrent view that the Assessing Officer had failed to dislodge these facts in remand proceedings was treated as a finding of fact, and the High Court noted that the addition rested largely on suspicion. As no material showed the findings to be illegal, erroneous or perverse, and no substantial question of law arose, interference was declined and the addition was held unsustainable. Case-Laws Income Tax Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342180