https://www.taxtmi.com/caselaws?id=434290 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs.3,52,07,470, finding the shares were held for a long period and lacked evidence of manipulation or collusion. The Tribunal dismissed the Revenue's appeal and rejected the assessee's new objection under Rule 27. en-us Fri, 17 Feb 2023 00:00:00 +0530 Tue, 21 Feb 2023 08:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434290 The Tribunal upheld the CIT(A)'s decision to delete the addition of Rs.3,52,07,470, finding the shares were held for a long period and lacked evidence of manipulation or collusion. The Tribunal dismissed the Revenue's appeal and rejected the assessee's new objection under Rule 27. Case-Laws Income Tax Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434290