https://www.taxtmi.com/article/detailed?id=10772 Allegations of price rigging in penny stocks must be evaluated against stock exchanges' and SEBI's surveillance framework-real-time on-line alerts, off-line analytics, circuit filters, margins, exposure limits, trade-to-trade settlement, graded and additional surveillance measures, rumour verification and position monitoring-which constrain ability of small investors to effectuate sustained artificial price movements; failure to place these measures before adjudicative forums risks erroneous inferential findings, even as the assessee retains the initial burden under Section 68 to prove genuineness. en-us Fri, 28 Oct 2022 10:39:56 +0530 Fri, 28 Oct 2022 10:39:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10772 Allegations of price rigging in penny stocks must be evaluated against stock exchanges' and SEBI's surveillance framework-real-time on-line alerts, off-line analytics, circuit filters, margins, exposure limits, trade-to-trade settlement, graded and additional surveillance measures, rumour verification and position monitoring-which constrain ability of small investors to effectuate sustained artificial price movements; failure to place these measures before adjudicative forums risks erroneous inferential findings, even as the assessee retains the initial burden under Section 68 to prove genuineness. Articles Income Tax Fri, 28 Oct 2022 10:39:56 +0530 https://www.taxtmi.com/article/detailed?id=10772