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    <title>2021 (1) TMI 225 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the Principal Commissioner of Income Tax&#039;s order directing a fresh assessment to verify the genuineness of share transactions. However, it expunged the part of the order disallowing exemption under Sec. 10(38) as contradictory. The appeal was partly allowed, with the delay in filing condoned for a justified reason.</description>
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      <description>The Tribunal upheld the Principal Commissioner of Income Tax&#039;s order directing a fresh assessment to verify the genuineness of share transactions. However, it expunged the part of the order disallowing exemption under Sec. 10(38) as contradictory. The appeal was partly allowed, with the delay in filing condoned for a justified reason.</description>
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