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    <title>Long-term Capital Gains on Direct Share Purchase: Holding Period Over 12 Months Qualifies for LTCG.</title>
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    <description>LTCG - period of holding - purchase of share directly between the parties and not through stock exchange - as per documents filed, since the actual delivery of shares took place along with transfer deeds/contract bills, so that date should be considered the date of transfer i.e 30.03.2012 - scrips was admittedly sold on 16.08.2013 after more than 12 months - LTCG</description>
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