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    <title>LTCG Exemption Denied: Court Confirms High Court Decision Due to Lack of Evidence Beyond Broker Notes u/s 10(38.</title>
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    <description>Bogus LTCG - exemption claimed u/s 10(38) denied - No evidence of actual sale except the contract notes issued by the share broker were produced by the assessee. No question of law, therefore arises - additions confirmed - HC</description>
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