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    <title>Penny Stock Case: No Evidence Found, No Income Added for Taxpayer Despite Alleged Unnatural Share Price Fluctuations.</title>
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    <description>Genuineness of claim of loss - allegation of purchase and sale of Penny stocks - The entire addition has been made on probabilities, human behaviour, the alleged unnatural fluctuation in prices of the shares etc., but not based on any evidence connecting the assessee with such allegations - No additions.</description>
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      <description>Genuineness of claim of loss - allegation of purchase and sale of Penny stocks - The entire addition has been made on probabilities, human behaviour, the alleged unnatural fluctuation in prices of the shares etc., but not based on any evidence connecting the assessee with such allegations - No additions.</description>
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