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    <title>Exemption for Long-Term Capital Gains on Shares Rejected as Bogus; No Extra Tax Without SEBI Adverse Order.</title>
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    <description>Bogus Long Term Capital Gains on purchase and sale of the shares - claim of exemption made u/s 10(38) rejected - When there is no surviving adverse order of SEBI, against the claim of the assessee, no addition can be made.</description>
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