https://www.taxtmi.com/caselaws?id=378850 The Tribunal allowed the appeal of the assessee, directing the AO to grant the exemption under Section 10(38) for the LTCG on the sale of shares and to adjust the interest charges under Sections 234A, 234B, and 234C accordingly. The Tribunal emphasized the need for concrete evidence rather than suspicion to justify additions under Section 68. en-us Wed, 03 Apr 2019 00:00:00 +0530 Tue, 23 Apr 2019 08:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378850 The Tribunal allowed the appeal of the assessee, directing the AO to grant the exemption under Section 10(38) for the LTCG on the sale of shares and to adjust the interest charges under Sections 234A, 234B, and 234C accordingly. The Tribunal emphasized the need for concrete evidence rather than suspicion to justify additions under Section 68. Case-Laws Income Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378850