https://www.taxtmi.com/caselaws?id=437921 The Tribunal allowed the appeals for both assessment years, directing the AO to delete the additions made under Sections 68 and 69C. The Tribunal found that the assessee had provided comprehensive documentation to prove the genuineness of the transactions and criticized the AO for relying on external reports and assumptions without concrete evidence. SEBI's findings played a crucial role in exonerating the assessee from any involvement in price manipulation. en-us Fri, 24 Feb 2023 00:00:00 +0530 Wed, 17 May 2023 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437921 The Tribunal allowed the appeals for both assessment years, directing the AO to delete the additions made under Sections 68 and 69C. The Tribunal found that the assessee had provided comprehensive documentation to prove the genuineness of the transactions and criticized the AO for relying on external reports and assumptions without concrete evidence. SEBI's findings played a crucial role in exonerating the assessee from any involvement in price manipulation. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437921